https://www.taxtmi.com/forum/issue?id=116991 Supplies to an EOU treated as deemed exports under FTP/Customs should be disclosed in GSTR 1 as deemed export supplies (GSTR 1 Table 6C) with invoice and shipping/bill of export details; tax paid by the supplier can be availed as input tax credit by the recipient, but failure to complete GST procedural formalities may not alter the substantive character of the sale while creating obstacles to refund claims and other revenue-sensitive remedies. en-us Thu, 04 Feb 2021 12:33:35 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116991 Supplies to an EOU treated as deemed exports under FTP/Customs should be disclosed in GSTR 1 as deemed export supplies (GSTR 1 Table 6C) with invoice and shipping/bill of export details; tax paid by the supplier can be availed as input tax credit by the recipient, but failure to complete GST procedural formalities may not alter the substantive character of the sale while creating obstacles to refund claims and other revenue-sensitive remedies. Discussion-Forum GST Thu, 04 Feb 2021 12:33:35 +0530 https://www.taxtmi.com/forum/issue?id=116991