Deemed export documentation updated: Form A with recipient endorsed tax invoice now accepted as proof for supplies to EOUs. Deemed export documentation is partially amended: invoices or invoice statements signed by the receiving unit remain primary evidence; Project Authority Certificates are acceptable for non excisable supplies or excisable items used in non excisable products. Supplies to EOU/EHTP/STP/BTP must follow the GST circular procedure; a copy of Form A with the recipient endorsed tax invoice will be accepted as proof. For intermediate suppliers exporting directly for an ultimate exporter under Advance Authorisation or DFIA, the shipping bill endorsed with the intermediate supplier's name and relevant file/authorisation numbers must be furnished.
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Deemed export documentation updated: Form A with recipient endorsed tax invoice now accepted as proof for supplies to EOUs.
Deemed export documentation is partially amended: invoices or invoice statements signed by the receiving unit remain primary evidence; Project Authority Certificates are acceptable for non excisable supplies or excisable items used in non excisable products. Supplies to EOU/EHTP/STP/BTP must follow the GST circular procedure; a copy of Form A with the recipient endorsed tax invoice will be accepted as proof. For intermediate suppliers exporting directly for an ultimate exporter under Advance Authorisation or DFIA, the shipping bill endorsed with the intermediate supplier's name and relevant file/authorisation numbers must be furnished.
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