https://www.taxtmi.com/article/detailed?id=7705 Supplies to EOUs and certain authorization-linked supplies are notified as deemed exports, permitting refund of tax paid which may be claimed by the recipient or, where the recipient waives input tax credit and gives an undertaking, by the supplier. Procedure requires prior intimation in Form A, issuance and endorsement of tax invoices as proof of deemed export, and maintenance of mandatory digital records in Form B with specified data elements, an audit trail, prompt updating, and monthly submission of transactions to the jurisdictional GST officer. en-us Fri, 10 Nov 2017 07:56:38 +0530 Fri, 10 Nov 2017 07:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7705 Supplies to EOUs and certain authorization-linked supplies are notified as deemed exports, permitting refund of tax paid which may be claimed by the recipient or, where the recipient waives input tax credit and gives an undertaking, by the supplier. Procedure requires prior intimation in Form A, issuance and endorsement of tax invoices as proof of deemed export, and maintenance of mandatory digital records in Form B with specified data elements, an audit trail, prompt updating, and monthly submission of transactions to the jurisdictional GST officer. Articles Goods and Services Tax - GST Fri, 10 Nov 2017 07:56:38 +0530 https://www.taxtmi.com/article/detailed?id=7705