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 deemed export benefits under Section 147 of CGST Act,2017

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....¾à¤°à¥à¤¥ करसंचय भारत सरकार Government of India, वित्त मंत्रालय, राजस्व विभाग Ministry of Finance, Department of Revenue वस्तु एवं सेवाकर एवं सीमा शुल्क, मुख्य आयुक्त का कार्यालय Office of the Chief Commissioner, Goods and Services Tax & Customs क्रà¥....

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....e treated as deemed exports under Section 147 of the CGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, Notification No. 48/2017-Central Tax dated 18.10.2017 has been issued to treat such supplies to EOU / EHTP/STP/BTP units as deemed exports. Further, rule 89 of the CGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. Page 1 of 3 3. For supplies to EOU / EHTP/STP/BTP units in terms of Notification No. 48/2017- Central ....

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....contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said 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. 4. The above procedure and safeguards are i....

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...., CCO, Shillong for uploading on the Website. Zonal RAC Members вешвар (B.S.Suhag) Additional Commissioner Page 3 of 3 Form - A (Intimation for procurement of supplies from the registered person 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 CGST Act, 2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017) (as per Circular ------ dated ---- ----) Running Sr. No. of intimation and Date_ LOP No.. ---- and valid upto ------ GSTIN We the, M/s ..(Name of EOU/EHTP/STP/BTP unit and address) wish to pro....