Deemed export treatment for DTA supplies to EOUs enables refund claims by supplier or recipient under GST. Supplies from DTA suppliers to EOU/EHTP/STP/BTP units are treated as deemed exports, with refund of tax payable claimable by either supplier or recipient. The recipient must give prior intimation in Form A to the supplier and jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and furnishes to the supplier and both jurisdictional officers. The endorsed invoice is proof of deemed export supply. Recipients must keep digital records per Form B with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the 10th.