https://www.taxtmi.com/circulars?id=71687 Supplies by registered persons to EOUs, EHTP, STP and BTP units qualify as deemed exports, with tax refund claimable by either the supplier or recipient. Recipient units must issue prior Form A intimation, obtain supplies under tax invoice, endorse the invoice on receipt and circulate it to the supplier and relevant GST officers. The endorsed invoice is proof of deemed export supply. Units must maintain auditable digital Form B records of goods received, used and removed, and furnish monthly transaction records to the jurisdictional GST officer. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 22 Oct 2026 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71687 Supplies by registered persons to EOUs, EHTP, STP and BTP units qualify as deemed exports, with tax refund claimable by either the supplier or recipient. Recipient units must issue prior Form A intimation, obtain supplies under tax invoice, endorse the invoice on receipt and circulate it to the supplier and relevant GST officers. The endorsed invoice is proof of deemed export supply. Units must maintain auditable digital Form B records of goods received, used and removed, and furnish monthly transaction records to the jurisdictional GST officer. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71687