https://www.taxtmi.com/circulars?id=60824 Supplies to EOU/EHTP/STP/BTP units from the DTA are treated as deemed exports with refund claimable by supplier or recipient. 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 circulates to the supplier and both officers, the endorsed invoice serving as proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a monthly digital copy to the jurisdictional GST officer by the 10th. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60824 Supplies to EOU/EHTP/STP/BTP units from the DTA are treated as deemed exports with refund claimable by supplier or recipient. 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 circulates to the supplier and both officers, the endorsed invoice serving as proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a monthly digital copy to the jurisdictional GST officer by the 10th. Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60824