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 CGST Act, 2017.
17/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 17/2018 (Circular No. 14/14/2017-GST)
DATED: 17.09.2018
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 CGST Act, 2017.
In accordance with the decisions taken by the GST Council in its 22nd meeting held on 06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been d
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orma 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 supplier; and
(c) its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EO
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eguards 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.
4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Commissioner.
5. This Circular shall be deemed to have come into force with effect from 06.11.2017.
Sd/-
(Smaraki Mahapatra)
Commissioner,State Tax,
West Bengal
Date: 18.09.2018
Memo. 377CT/PRO
3C/PRO/2018
Form- A
(Intimation for procurement of supplies from the registered person 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 WBGST Act, 2017 read with Notification No. 1853-F.T.dated 18.10.2017 [48/2017- State Tax]
(as per Circular – dated -)
Running Sr. No. of intimation and Date_____________
LOP No. – and
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t, use and removal of goods received under deemed export benefit under section 147 of CGST Act, 2017 read with Notification No.1853-F.T dated 18.10.2017 [48/2017- State Tax]
(as per Circulardated)
Name of EOU/EHTP/STP/BTP unit and address
GSTIN No.
Address of Jurisdiction GST Officer
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Document 1
FORM-B
For the month of……..
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.1853-F.T dated 18.10.2017 [48/2017- State Tax]
(as per Circular
Name of EOU/EHTP/STP/BTP unit and address
GSTIN No.
Address of Jurisdiction GST Officer
dated)
Sr
Date of
prior
Details of registered
person
No intimation
Jurisdictional GST
officer details of
registered person
Invoice
and date of
registered
no.
Details of supplies received
Amount of GST paid by supplier
Date of
given for
person
sending
endorse
d copy
procuring Nam
Ad
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