https://www.taxtmi.com/circulars?id=56861 Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports with refund of tax claimable by supplier or recipient. The recipient must give prior Form A intimation (pre-approved by the Development Commissioner) to the supplier and relevant GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and jurisdictional officers-the endorsed invoice being proof of deemed export. Recipient units must maintain digital Form B records with audit trail and submit monthly transaction copies to the jurisdictional GST officer by the 10th. en-us Wed, 08 Nov 2017 00:00:00 +0530 Fri, 23 Mar 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56861 Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports with refund of tax claimable by supplier or recipient. The recipient must give prior Form A intimation (pre-approved by the Development Commissioner) to the supplier and relevant GST officers; the supplier issues a tax invoice which the recipient endorses and circulates to the supplier and jurisdictional officers-the endorsed invoice being proof of deemed export. Recipient units must maintain digital Form B records with audit trail and submit monthly transaction copies to the jurisdictional GST officer by the 10th. Circulars GST - States Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56861