Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the SGST rules, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Puducherry Goods and Services Tax Rules, 2017, read with notification issued vide G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017, the Lieutenant-Governor, Puducherry hereby notifies the following, as detailed in column (2) of the Table below, as evidences which a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... An undertaking by the recipient of deemed export 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. 2. This notification shall be deemed to have come .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X