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 Goa Goods and Services Tax Act, 2017
08/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
CCT/26-4/2017-2018/5145
Dated: 7th February, 2018
CIRCULAR
(No. 08/2017-2018-GST)
Subject – 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 Goa Goods and Services Tax Act, 2017 – reg.
In accordance with the decisions taken by the GST Council to resolve certain difficulties being faced by exporters post GST, it has been decided th
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ation No. 38/1/2017-Fin(R&C)(26)/3640 dated 02nd November, 2017, the following procedure and safeguards are prescribed-
(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-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to-
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU / 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 such registered
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B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th 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 of the Foreign Trade Policy, 2015- 20 and the duty exemption notification being availed by such unit.
4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the undersigned.
(Dipak M. Bandekar)
Commissioner of State Tax
Note: Similar circular is issued under Central Goods and Service Tax Act, 2017 by GST Policy Wing, Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance, GOI vide Circular No. 14/14/2017-GST dated 06th November, 2017.
Form – A
(Intimation for procurement of supplies from the registered person by Export Oriented Unit (EOU)/E1ectronic Hardware Technology Park (EHTP) Unit/ Software Te
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(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
or his Authorised person
To:
1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit.
2. The GST officer 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 CGST Act,2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular………..dated………&hel
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