TMI BlogDeemed Exports in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... und of tax paid on the supply regarded as Deemed export is admissible to either the supplier or the recipient. The application for refund has to be filed by the supplier or recipient (subject to certain conditions) of deemed export supplies, as the case may be. Categories of supply of goods notified as Deemed Exports In exercise of powers conferred under Section 147 of the CGST Act, the Central Government has issued Notification no. 48/2017-Central Tax dated 18.10.2017 wherein the following categories of supply of goods has been declared as Deemed Exports: - Sr.No Description of Supply 1 Supply of goods by a registered person against Advance Authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Deemed Export supplies Rule 89 of the CGST Rules, 2017 as amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 allows either the recipient or supplier of such supplies to claim refund of tax paid thereon. As mentioned earlier, certain supplies of goods have been notified as deemed export supplies vide Notification No. 48/2017-Central Tax dated 18.10.2017. Circular no. 14/14/2017-GST dated 06.11.2017 provides for the following procedure and safeguards in respect of supplies to EOU / EHTP / STP / BTP units- i. The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in Form A (appended herewith) bearing a running serial number containing the goods to be procured, as pre-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 10 th 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 by a EOU/ EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-20 and the duty exemption notification being availed by such unit. Form A (Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/Electronic Hard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017 Name of EOU/EHTP/STP/BTP unit and address GSTIN No. Address of Jurisdiction GST Officer Who can file refund application in case of Deemed Exports supplies As per 3rd proviso to Rule 89(1) of CGST Rules, 2017, application for refund in case of deemed exports can either be filed by the recipient of deemed export supplies. Alternatively, the supplier of such deemed exports supplies can also file the refund application, in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund. It may be noted that rule 89(4A) of the CGST Rules, 2017 as amen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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