TaxTMI 
TaxTMI 
In order to clarify the procedure on 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 the andhra pradesh gst act, 2017
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....c. would be treated as deemed exports under Section 147 of the APGST 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, a notification vide G.O.Ms No. 496 Rev( CT-II)Dept, dated 3-11-2017 has been issued to treat such supplies to EOU/EHTP/STP/BTP units as deemed exports. Further, rule 89 of the APGST Rules, 2017 (hereinafter referred to as 'the Rules') have been amended vide G.O.Ms No. 495 Rev(CT-II) Dept, dated 3-11-2017 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 of G.O.Ms No. 496 Rev(CT-II) Dept, dated....
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.... audit trail. While the data elements 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 Assistant Commissioner (State Tax) each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. 3. Th....
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....e EOU/EHTP/STP/BTP unit. 2. The Asstt. Commissioner (ST) having Jurisdiction over the registered person intending to supply the goods. 3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit. For the month of. . . . . . . . . . . FORM-B Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under section 147 of APGST Act, 2017 read with G.O. Ms No.496 Rev II(CT-II) Dept, dated 3-11-2017 . (as per Circular . . . . . . . . dated . . . . . . . ) Name of EOU/EHTP/STP/BTP unit and address GSTIN No. Address of Jurisdiction Assistant Commissioner (State Tax) Sr. No. Date of prior intimation given for procuring deemed export supplies Details....