Deemed export treatment for supplies to EOUs allows refund claims by supplier or recipient under prescribed procedures. Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports permitting refund claims by supplier or recipient; recipients must give prior intimation in Form A to supplier and both jurisdictional Assistant Commissioners, suppliers issue tax invoices which recipients endorse and circulate as proof, and recipients must maintain Form B based digital records with an audit trail and submit monthly digital transaction copies to the jurisdictional Assistant Commissioner by the tenth of the following month.