THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.- KA.NI.-2-1697/XI-9(42)/17-U. P. GST Rules-2017-Order-(72)-2017, Dated: 16th November, 2017.

In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Uttar Pradesh Goods and Services Tax Rules, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), and notification No. KA.NI.-2-1660/XI-9(42)/17-U.P.GST Rules-2017-Order-(71)-2017, dated November 06, 2017, the Governor, on the recommendations of the Council is pleased to notify 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:-

S. No.	Evidence
(1)	(2)
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.

2. This notification shall be deemed to have come into force on October 18, 2017.

By Order.

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv