Notifies the evidences to be produced by the supplier of deemed export supplies for claiming the refund

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..... In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with SRO notification No. 445 dated the 23rd October, 2017, the Government on the recommendation of the council hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of d .....

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..... t supplies that no input tax credit on such supplies has been availed of by him. 3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. This notification shall deemed to have come in to force w.e.f 18 th October, 2017. By order of t .....

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