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    <title>Procedure regarding procurement of supplies of goods from DTA by EOU Unit / EHTP Unit / STP Unit / BTP Unit under deemed export benefits under section 147 of CGST Act, 2017</title>
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    <description>Supplies to EOUs/EHTP/STP/BTP units are deemed exports and eligible for refund by supplier or recipient subject to specified procedure: 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 forwards to the supplier and both officers; the endorsed invoice is proof of deemed export. Recipient units must maintain digital Form B records with an audit trail and submit a digital monthly copy to the jurisdictional GST officer by the 10th.</description>
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