https://www.taxtmi.com/manuals?id=1852 Deemed exports are notified domestic supplies of goods that remain in India and are taxable rather than zero rated, but tax paid on such notified supplies is refundable to either the supplier or the recipient under prescribed conditions. Specific categories (Advance Authorisation, EPCG, supplies to Export Oriented Units, and specified gold supplies) are identified; recipients must provide prior intimation in Form A, endorse invoices, maintain digital records per Form B with an audit trail, and refund claims must be filed with invoice details within the prescribed time limit, with manual processing allowed while the online module is unavailable. en-us Wed, 23 Jan 2019 15:29:00 +0530 Wed, 23 Jan 2019 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1852 Deemed exports are notified domestic supplies of goods that remain in India and are taxable rather than zero rated, but tax paid on such notified supplies is refundable to either the supplier or the recipient under prescribed conditions. Specific categories (Advance Authorisation, EPCG, supplies to Export Oriented Units, and specified gold supplies) are identified; recipients must provide prior intimation in Form A, endorse invoices, maintain digital records per Form B with an audit trail, and refund claims must be filed with invoice details within the prescribed time limit, with manual processing allowed while the online module is unavailable. Manuals GST Wed, 23 Jan 2019 15:29:00 +0530 https://www.taxtmi.com/manuals?id=1852