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[Cites 0, Cited by 0] [Section 89(2)] [Section 89] [Entire Act]

State of Kerala - Subsection

Section 89(2)(e) in Kerala Goods and Services Tax Rules, 2017

(e)a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005 (Central Act 28 of 2005), in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;