Notification No. 49/2017
Date: October 18, 2017
Subject: Prescribing evidences for claiming refund in respect of deemed export supplies
Description:
This notification prescribes the documentary evidences required for claiming refund of tax paid on deemed export supplies. These include acknowledgment of receipt by the recipient, and undertakings confirming non-availment of ITC and non-claim of refund by recipient. It operationalises refund provisions linked to Notification No. 48/2017–CT.
Issued under: Rule 89(2)(g) of the CGST Rules