Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017 - GST - States - 08/2017-2018-GST

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 CCT/26-4/2017-2018/5145 Dated: 7th February, 2018 CIRCULAR (No. 08/2017-2018-GST) Subject - Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act, 2017 - reg. In accordance with the decisions taken by the GST Council to resolve certain difficulties being faced by exporters post GST, it has been decided that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, Notification No. 38/1/2017-Fin(R C)(26)/3640 dated 02.11.2017, published in the Extraordinary Official Gazette, Series I No. 31, dated 02.11. 2017 has been issued to treat such supplies to EOU /EHTP/STP/BTP units as deemed exports. Further, rule 89 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 38/1/2017-Fin(R C)(25)/3639 dated 02.11.2017, published in the Extraordinary Official Gazette, Series I No. 31, dated 02.11. 2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. 2. For supplies to EOU / EHTP / STP / BTP units in terms of Notification No. 38/1/2017-Fin(R C)(26)/3640 dated 02nd November, 2017, the following procedure and safeguards are prescribed- (i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in Form-A (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit. (iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit. (v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in Form-B (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for verification by the proper officer, whenever required. A digital copy of Form-B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. 3. The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit. 4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is issued under Central Goods and Service Tax Act, 2017 by GST Policy Wing, Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 14/14/2017-GST dated 06th November, 2017. Form - A (Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/E1ectronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of Goa Goods and Services Tax Act,2017 read with Notification No. 38/1/2017-Fin(R C)(26)/3640 dated 02 nd November,2017) (as per Circular dated .) Running Sr. No. of intimation and Date .. LOP No and valid upto GSTIN We the, M/s (Name of EOU/EHTP/STP/BTP unit and address) wish to procure the Goods namely(Tariff description, Quantity and value) .. . .. as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by Development Commissioner from M/S (Name of supplier, address and Goods Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure set out in Circular no . dated ----. Signatures of the owner of EOU/EHTP/STP/BTP unit or his Authorised person To: 1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit. 2. The GST officer having Jurisdiction over the registered person intending to supply the goods. 3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit. For the month of FORM- B Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017. (as per Circular ..dated .) Name of EOU/EHTP/STP/BTP unit and address GSTIN No. Address of Jurisdiction GST Officer Sr.No. Date of prior intimation given for procuring deemed export supplies Details of registered person Jurisdictional GST officer details of registered person Invoice no. and date of registered person Details of supplies received Amount of GST paid by supplier Date of sending endorsed copy of tax invoice by EOU Name Address GSTIN Designation Jurisdictional Identifier such as Division name/No No.of Invoice Date Description Value Quantity Central tax State Tax/Union territory Tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Removal for processing Remarks (The goods removed for processing shall be accounted in a manner that enables the verification of input-output norms, extent of waste, scrap generated etc) Other removals/Returns Balance in stock Date time of Removal Quantity Value Purpose of removal Date Time Quantity Value Quantity Value 18 19 20 21 22 23 24 25 26 27