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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.

GST - States - 01/2018 - Dated:- 11-1-2018 - GOVERNMENT OF NATIONAL 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 Circula .....

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s been decided that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the DGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed .....

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(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 .....

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A" (appended herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be .....

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U / EHTP / STP / BTP unit. (iii) On 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 .....

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it shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. Whil .....

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ately 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 .....

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