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<h1>Reimbursement Procedure for CST Claims by EOUs, EHTP, and STP Units Under GST Registration: Key Steps & Documentation Requirements</h1> The procedure for reimbursement of Central Sales Tax (CST) applies to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP). These units are entitled to full CST reimbursement on purchases from Domestic Tariff Area (DTA) or other specified zones for production purposes. Claims must be submitted using a prescribed form, accompanied by a Chartered Accountant's certificate and relevant documents. Reimbursement is contingent upon registration with GST authorities and payments made through designated bank accounts. Claims are processed quarterly, and original documents must be preserved for three years for audit purposes.