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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 KGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 KGST Act, 2017 - reg. In accordance with the decisions taken by the GST Council in its 22nd meeting held on 06.10.2017 at New Delhi 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 KGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefits under section 147 of CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017) (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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