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 DGST Act, 2017 – reg.
01\/2018 Dated:- 11-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
\nDEPARTMENT OF TRADE AND TAXES
\nPOLICY (GST) BRANCH
\nVYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02.
\nNo. F.3(66)\/Policy-GST\/2017\/1334-40
\nDated : 11 \/01\/2018
\nCircular no.01\/2018-(GST)
\n(Ref: Central Circular No 14\/14\/2017-GST)
\nSub – Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) \/ Electronic Hardware Technology<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies to EOU \/ EHTP \/ STP \/ BTP units as deemed exports. Further, rule 89 of the DGST Rules, 2017 (hereinafter referred to as 'the Rules') has been amended vide Notification No. 47\/2017- State Tax dated 23.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies by the registered person to EOU \/ EHTP \/ STP \/ BTP unit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 DGST Act, 2017 – reg.01\/2018 Dated:- 11-1-2018 Delhi SGSTGST – StatesGOVERNMENT OF NATIONAL CAPITAL TERRITORY … Continue reading “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 un”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10865","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10865"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10865\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. For supplies to EOU \/ EHTP \/ STP \/ BTP units in terms Notification No. 48\/2017-StateTax dated 23. 11 .2017, the following procedure and safeguards are prescribed –
\n(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<\/p>\n
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\n(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 removed from the said unit. The digital records should be kept updated, accurate, compl<\/p>\n
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