Deemed exports: procedure for supplies to EOUs enabling refund claims by supplier or recipient under Section 147 of CGST. Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports under Section 147 of the CGST Act and tax paid may be refunded to either supplier or recipient. Recipient units must give prior intimation in Form A to supplier and both jurisdictional officers; supplier issues a tax invoice which the recipient endorses and circulates to the supplier and both officers, the endorsed invoice serving as proof. Recipient units must maintain digital Form B records with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the tenth day.