Deemed export supplies: prior intimation, endorsed tax invoices and digital records enable tax refund claims by supplier or recipient. Supplies by registered persons to EOU/EHTP/STP/BTP units are treated as deemed exports under Section 147 of the APGST Act, 2017, with refund of tax paid claimable by either supplier or recipient. The recipient must give prior intimation in Form A to the supplier and relevant jurisdictional Assistant Commissioners; the supplier issues a tax invoice which the recipient endorses and forwards as proof. Recipient units must maintain mandatory digital records per Form B with an audit trail and submit a monthly digital copy to the jurisdictional Assistant Commissioner by the tenth day of the following month.