Procedure regarding procurement of supplies of goods from DTA by EOU Unit / EHTP Unit / STP Unit / BTP Unit under deemed export benefits under section 147 of CGST Act, 2017

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..... -Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017 [ Circular No. 14/14 /2017 - GST dated 6th November, 2017] * Supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the CGST Act, 2017 and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. * A .....

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..... s 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 re .....

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..... d 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 a .....

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