Deemed export supplies to EOUs require prior Form A intimation, endorsed tax invoice proof and monthly Form B digital records. Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports with refund of tax claimable by supplier or recipient. The recipient must give prior Form A intimation (pre-approved by the Development Commissioner) to the supplier and relevant GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and jurisdictional officers-the endorsed invoice being proof of deemed export. Recipient units must maintain digital Form B records with audit trail and submit monthly transaction copies to the jurisdictional GST officer by the 10th.