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

Deemed export reporting: treat supplies to EOU as deemed exports to protect input tax credit and refund rights.
Supplies to an EOU treated as deemed exports under FTP/Customs should be disclosed in GSTR 1 as deemed export supplies (GSTR 1 Table 6C) with invoice and shipping/bill of export details; tax paid by the supplier can be availed as input tax credit by the recipient, but failure to complete GST procedural formalities may not alter the substantive character of the sale while creating obstacles to refund claims and other revenue-sensitive remedies.