Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
<p><span>The Government of India has issued Circular No. 14/14/2017-GST to outline the procedure for procurement of supplies of goods from Domestic Tariff Area (DTA) by Export Oriented Units (EOU), Electronic Hardware Technology Park (EHTP) units, Software Technology Park (STP) units, and Bio-Technology Parks (BTP) units under deemed export benefits. Here are the main points from the circular:</span></p><ol start="1"><li><span><strong>Deemed Exports</strong>:</span><ul><li><span>Supplies of goods by a registered person to EOUs, EHTP, STP, and BTP units are treated as deemed exports under Section 147 of the CGST Act, 2017. Refund of tax paid on such supplies can be claimed either by the recipient or the supplier.</span></li></ul></li><li><span><strong>Prior Intimation</strong>:</span><ul><li><span>The recipient unit must give prior intimation in a prescribed proforma (Form-A) to the supplier, the jurisdictional GST officer of the supplier, and its own jurisdictional GST officer.</span></li></ul></li><li><span><strong>Tax Invoice Endorsement</strong>:</span><ul><li><span>Upon receipt of supplies, the recipient unit must endorse the tax invoice and send copies to the supplier, the jurisdictional GST officer of the supplier, and its own jurisdictional GST officer.</span></li></ul></li><li><span><strong>Proof of Deemed Export</strong>:</span><ul><li><span>The endorsed tax invoice serves as proof of deemed export supplies by the registered person to the recipient unit.</span></li></ul></li><li><span><strong>Digital Record Maintenance</strong>:</span><ul><li><span>Recipient units must maintain digital records of deemed export supplies based on data elements in Form-B. These records should be updated and made available for verification.</span></li></ul></li><li><span><strong>Compliance with Foreign Trade Policy</strong>:</span><ul><li><span>The procedure and safeguards outlined in the circular are in addition to the terms and conditions of the Foreign Trade Policy, 2015-20, and any duty exemption notifications availed by the units.</span> <a href="https://cms.plasament.com/storage/circularno-14-gst-1.pdf">circularno-14-gst-1</a><br> </li></ul></li></ol>