Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017. https://www.taxtmi.com/circulars?id=57454 Supplies to EOUs/EHTP/STP/BTP units are treated as deemed exports, enabling refund of tax paid to either supplier or recipient; endorsed tax invoices serve as proof. Recipients must give prior intimation in Form-A, suppliers issue tax invoices, and recipients endorse and circulate endorsed invoices to supplier and relevant officers. Recipients must maintain digital records per Form-B with audit trail and submit a monthly digital copy to the jurisdictional GST officer; these measures supplement Foreign Trade Policy and duty exemption conditions. en-us Mon, 17 Sep 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:47 +0530 TaxTMI RSS Generator Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017. https://www.taxtmi.com/circulars?id=57454 Supplies to EOUs/EHTP/STP/BTP units are treated as deemed exports, enabling refund of tax paid to either supplier or recipient; endorsed tax invoices serve as proof. Recipients must give prior intimation in Form-A, suppliers issue tax invoices, and recipients endorse and circulate endorsed invoices to supplier and relevant officers. Recipients must maintain digital records per Form-B with audit trail and submit a monthly digital copy to the jurisdictional GST officer; these measures supplement Foreign Trade Policy and duty exemption conditions. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57454