Deemed export treatment for supplies to EOUs enables refund claims by supplier or recipient under prescribed procedural safeguards. Supplies from the DTA to EOU/EHTP/STP/BTP units are treated as deemed exports with refund claimable by supplier or recipient. The recipient must give prior intimation in Form A to the supplier and both jurisdictional GST officers; the supplier issues a tax invoice which the recipient endorses and forwards to the supplier and both officers. The endorsed tax invoice is proof of deemed exports. Recipient units must maintain digital Form B records with an audit trail, update them upon receipt/use/removal, and provide monthly digital transaction copies to the jurisdictional GST officer by the 10th.