Deemed Export supply as per Custom but not as per GST

[JAIPRAKASH RUIA]

B2B supply to EOU where supplier is availing deemed export DBK benefit under FTP

For Recipient of goods it is normal DTA purchase under GST as no deemed export formality under GST completed like FORM-A.

Whether supplier to file such supply in table 4A or 6C of GSTR-1.

 

AI Summary

Clarifying B2B Supply Reporting: Deemed Export vs. Domestic Sales in GSTR-1 for EOUs under GST Law. A discussion on the classification of a supply as a deemed export under customs law but not under GST law, specifically regarding B2B supplies to an Export Oriented Unit (EOU). The main issue is whether such supplies should be reported as deemed exports in GSTR-1 or as normal Domestic Tariff Area (DTA) sales. Contributors suggest reporting in Table 6C of GSTR-1 for deemed exports, although procedural non-compliance could affect refund claims. The discussion highlights the need to reconcile differences between customs and GST definitions and emphasizes the importance of fulfilling procedural requirements for deemed exports.