Notification No 49/2017 Central Tax

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 vide Notification No 49/2017 Central Tax Dated 18th October, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE
GAZETTE 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 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:-

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

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

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