CBEC notifies the documents required for claiming refund for deemed export supplies

CBEC notifies the documents required for claiming refund for deemed export supplies

vide CGST Notification no. 49/2017 dated 18th October,2017

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 CGST rules, 2017

• Definition of "Deemed Exports" under section 147 of CGST Act,2017 :The Government may, on the recommendations of the Council, notify certainsupplies of goods as deemed exports, where goods supplied do not leave India, and paymentfor such supplies is received either in Indian rupees or in convertible foreign exchange, ifsuch goods are manufactured in India.

 

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THEGAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue Central Board of Excise and Customs

Notification No. 49/2017-Central Tax

New Delhi, the 18th October, 2017

G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 ofthe Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-CentralTax, 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, theCentral Government hereby notifies the following, as detailed in column (2) of the Tablebelow, as evidences which are required to be produced by the supplier of deemed exportsupplies for claiming refund, namely:-

[F.No. 349/58/2017-GST(Pt)]

(Gunjan Kumar Verma) Under Secretary to the Government of India

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You may also like :

• Download the official notification no.49/2017 dated 18th October,2017
• Download the official notification no.48/2017 dated 18th October,2017