EOU procurement treated as deemed exports: prior Form A, endorsed tax invoices and monthly Form B digital records required. Supplies to EOU/EHTP/STP/BTP units from the DTA 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 circulates to the supplier and both officers, the endorsed invoice serving as proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a monthly digital copy to the jurisdictional GST officer by the 10th.