TMI BlogIn 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, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered person to EOUs etc. 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 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/STP/BTP unit. ( v ) The recipient EOU/EHTP/STP/BTP unit 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. 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 rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elopment Commissioner from M/s . . . . . . . . . . (Name of supplier, address and Goods Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or rendering services by us. We would also abide by procedure set out in Circular no. . . . . . . Dated . . . . . . . Signatures of the owner of EOU/EHTP/STP/BTP unit of the Authorised officer To: 1. The Asstt. Commissioner (ST) having Jurisdiction over the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 12 13 14 15 16 17 Removal for processing Remarks (The goods removed for processing shall be accounted in a manner that enables the verification of input-output norms, extent of waste, scrap generated etc.) Other removals/Returns Balance in stock Date time of Removal Quantity value Purpose of removal Date time Quantity value Quantity Value 18 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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