https://www.taxtmi.com/circulars?id=70946 Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions. en-us Mon, 06 Nov 2017 00:00:00 +0530 Tue, 25 Aug 2026 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70946 Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions. Circulars GST - States Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70946