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[GST] Evidences Required To Be Produced By Supplier Of Deemed Export Supplies For Claiming Refund Under Rule 89(2)(g) Of CGST Rules 2017

Central Board of Excise and Customs' Notification No. 49/2017-Central Tax dated the 18th October, 2017:- 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 the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 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:-

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Goods and services gst tax

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