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TMI BlogProcedure 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, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology 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. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r; (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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ----. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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