Declaration and undertakings for a deemed-export refund claimed by the recipient
A single format from the Excess Balance, Excess Payment, Deemed Exports, SEZ and UIN Refunds pack. s.147 · Notification 48/2017-Central Tax · third proviso to Rule 89(1) · Rule 89(2)(g).
- 3 pages
- 38
- Word and PDF
- 13 September 2026
What it covers
- 1Declaration and undertakings for a deemed-export refund claimed by the recipients.147 · Notification 48/2017-Central Tax · third proviso to Rule 89(1) · Rule 89(2)(g)
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The first part of the format, as it downloads. Blanks are highlighted.
Part 1 — on the letterhead of the recipient (the Advance Authorisation / EPCG holder or the EOU), to be annexed to Form GST RFD-01
DECLARATION AND UNDERTAKING BY THE RECIPIENT OF DEEMED EXPORT SUPPLIES
I, [Recipient's signatory name], [Recipient's signatory designation] of [Name of the recipient], holder of GSTIN [Recipient's GSTIN] and of [Advance Authorisation / EPCG Authorisation No. ____ dated ____ / Letter of Permission No. ____ dated ____ as an Export Oriented Unit], being duly authorised, declare and undertake as follows in respect of the refund claimed vide Form GST RFD-01 bearing ARN [ARN of the refund application] dated [Date of the refund application].
1. That the supplies listed in the Annexure were received by us from [name of the supplier], GSTIN [Supplier's GSTIN], and are deemed exports within the meaning of section 147 of the CGST Act 2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017, falling under serial number [__] of the table to that notification.