Deemed export compliance: supplies to EOUs qualify for refund upon Form A intimation, endorsed invoices and digital Form B records.

Supplies to EOUs/EHTP/STP/BTP units are deemed exports and eligible for refund by supplier or recipient subject to specified procedure: 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 forwards to the supplier and both officers; the endorsed invoice is proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a digital monthly copy to the jurisdictional GST officer by the 10th.

---

---

---