Notification No. 49/2017
Date: October 18, 2017
Subject: Prescription of documentary evidences required for claiming refund of deemed export supplies.
Description:
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.
Effective Date: 18th October, 2017
Previous Notification:
Notification No. 48/2017 – Central Tax dated 18.10.2017