Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of DGST Act, 2017 - reg.

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....ATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) BRANCH VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02. No. F.3(66)/Policy-GST/2017/1334-40   Dated : 11 /01/2018 Circular no.01/2018-(GST) (Ref: Central Circular No 14/14/2017-GST) Sub - Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Ha....

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....nits as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. 2.   For supplies to EOU / EHTP / STP / BTP units in terms Notification No. 48/2017-StateTax dated 23.....

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....n receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to - (a)   the registered supplier; (b)   the jurisdictional GST officer in charge of such registered supplier; and (c)   its jurisdictional GST officer. (iv)   The endorsed tax invoice will be considered as proof ....

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....id unit at all times for verification by the proper officer, whenever required. A digital copy of Form - B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. 3.   The above procedure and safeguards are in addition to the terms and conditions to be adhered to....