https://www.taxtmi.com/circulars?id=69406 Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports permitting refund claims by supplier or recipient; recipients must give prior intimation in Form A to supplier and both jurisdictional Assistant Commissioners, suppliers issue tax invoices which recipients endorse and circulate as proof, and recipients must maintain Form B based digital records with an audit trail and submit monthly digital transaction copies to the jurisdictional Assistant Commissioner by the tenth of the following month. en-us Tue, 02 Jan 2018 00:00:00 +0530 Sat, 14 Mar 2026 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69406 Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports permitting refund claims by supplier or recipient; recipients must give prior intimation in Form A to supplier and both jurisdictional Assistant Commissioners, suppliers issue tax invoices which recipients endorse and circulate as proof, and recipients must maintain Form B based digital records with an audit trail and submit monthly digital transaction copies to the jurisdictional Assistant Commissioner by the tenth of the following month. Circulars GST - States Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69406