CBEC notifies the list of documents required as evidence, which are to be submitted by the exporter/ supplier eligible for refund under CGST Rule 89(2)(g) in respect of deemed exports, to ensure actual supplies of deemed exports, no refund claim by recipient of such supplies, etc., as under:
CBEC Central Tax Notification 49/2017 dt. 18/10/2017: Evidence Required for Deemed Exports Refunds
G.S.R. ..(E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017 Central Tax, dated 18/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated 18/10/2017, the Central Government 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 deemed export supplies for claiming refund, namely:-
| Sl. No. | Evidence |
| 1 | Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it. |
| 2 | 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. |