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 deemed export benefits under Section 147 of CGST Act,2017
Trade Notice No. 17\/2017 Dated:- 8-11-2017 Nagaland SGST
GST – States
=============
\nDocument 1
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\nCENTR
\nGOVERNMENT OF RE
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\nGovernment of India,
\n\u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u00ae\u00e0\u00a4\u201a\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u00b2\u00e0\u00a4\u00af, \u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u0153\u00e0\u00a4\u00b8\u00e0\u00a5\u008d\u00e0\u00a4\u00b5 \u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u2014
\nMinistry of Financ<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ware Technology Park (EHTP) Unit\/ Software Technology = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n export supplies are made. The said intimation shall be given to – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by = = = = = = = =<\/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 deemed export benefits under Section 147 of CGST Act,2017Trade Notice No. 17\/2017 Dated:- 8-11-2017 Nagaland SGSTGST – States============= Document 1 \u00e0\u00a4\u0153\u00e0\u00a5\u20ac\u00e0\u00a4\u008f\u00e0\u00a4\u00b8\u00e0\u00a4\u0178\u00e0\u00a5\u20ac \u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u00b7\u00e0\u00a5\u008d\u00e0\u00a4\u0178\u00e0\u00a5\u008d\u00e0\u00a4\u00b0 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u00ac\u00e0\u00a4\u00be\u00e0\u00a4\u0153\u00e0\u00a4\u00be\u00e0\u00a4\u00b0 \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u2022\u00e0\u00a5\u2021\u00e0\u00a4\u00a8\u00e0\u00a5\u008d\u00e0\u00a4\u00a6\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a5\u20ac\u00e0\u00a4\u00af 137914 … 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 deemed export benefits under Section”<\/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-11062","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11062","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=11062"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11062\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nPark (STP) Unit\/ Bio-Technology Parks (BTP) Unit under deemed export benefits under
\nSection 147 of CGSTAct, 2017- Reg.
\nThe Central Board of Excise & Customs [CBEC] has issued a Circular No. 14\/14\/2017-GST
\ndated 6th November, 2017 for the Trade and as well as all concerned regarding procedure regarding procurement
\nof supplies of goods from DTA by Export Oriented Unit (EOU)\/Electronic Hardware Technology Park (EHTP)
\nUnit\/Software Technology Park (STP) Unit\/Bio-Technology Parks (BTP) Unit under deemed export benefits under
\nSection 147 of CGST Act, 2017.
\n2. In accordance with the decisions taken by the GST Council in its 22nd meeting held on
\n06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided
\nthat supplies of goods by a registered person to EOUS etc. would be treated as deemed exports under Section
\n147 of the CGST Act, 2017 (hereinafter referred to as 'the Act') and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\nthe registered supplier;
\n(b) the jurisdictional GST officer in charge of such registered supplier; and
\n(c)
\nits jurisdictional GST officer.
\n(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient
\nEOU\/EHTP\/STP\/BTP unit.
\n(!!!)
\nOn receipt of such supplies, the EOU \/ EHTP\/STP\/BTP unit shall endorse the tax invoice and
\nsend a copy of the endorsed tax invoice to –
\n(a)
\nthe registered supplier;
\n(b)
\nthe jurisdictional GST officer in charge of such registered supplier; and
\n(c)
\nits jurisdictional GST officer.
\n(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered
\nperson to EOU \/EHTP\/STP\/BTP unit.
\n(v)
\nThe recipient EOU \/ EHTP\/STP\/BTP unit shall maintain records of such deemed export supplies
\nin digital form, based upon data elements contained in “Form-B” (appended herewith). The software for
\nmaintenance of digital records sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis Trade Notice is being issued so as to sensitize the trade and field formations about the contents
\nof the aforesaid references and for complete details, the respective references may please be referred in the
\nCBEC's website www.cbec.gov.in.
\nPage 2 of 3
\nAll Commissioners are requested to bring the contents of the Trade Notice to the notice of all the
\nofficers working under their charge and the assessees falling under their respective jurisdiction.
\nThe Trade & Industry Associations\/Chambers of Commerce are requested to bring the contents of
\nthe Trade Notice to the notice of all their members.
\nC.No. IV(16)05\/CCO\/TECH-I\/GST\/SH\/2017\/
\nCopy forwarded for information to:
\n(i)
\n(ii)
\n(!!!)
\n8796-130
\n(WL.Hangshing)
\nChief Commissioner
\nDated: 09 NOV 2017
\nThe Commissioner, GST & CX Commissionerate, Agartala Aizawl\/ Dibrugarh\/Dimapur\/
\nGuwahati Imphal \/Itanagar\/ Shillong.
\nThe Commissioner of Customs (P), N.E.R., Shillong.
\nThe Commissioner (Appeals), Goods & Services Tax, Guwaha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDevelopment Commissioner from M\/s
\n(Name of supplier, address
\nand Goods & Services Tax Identification Number (GSTIN)). Such supplies on receipt
\nwould be used in manufacturing of goods or rendering services by us. We would also abide
\nby procedure set out in Circular no.
\ndated
\nSignatures of the
\nowner
\nof
\nEQU\/EHTP\/STP\/BTP unit
\nAuthorised officer
\nor his
\nTo:
\n1. The GST officer having Jurisdiction over the EOU\/EHTP\/STP\/BTP unit.
\n2. The GST officer having Jurisdiction over the registered person intending to
\nsupply the goods.
\n3. The registered person intending to supply goods to EOU\/EHTP\/STP\/BTP unit.
\nFORM- B
\nFor the month of…
\nForm to be maintained by EOU\/EHTP\/STP\/BTP unit for the receipt, use and removal of goods received under deemed export benefit under
\nsection 147 of CGST Act, 2017 read with Notification No. 48\/2017-Central Tax dated 18.10.2017.
\n(as per Circular dated)
\nName of EOU\/EHTP\/S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n