In order to clarify the procedure on 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 the andhra pradesh gst act, 2017
NO.6 [CCW\/GST\/74\/2015] Dated:- 2-1-2018 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
\nCOMMERCIAL TAXES DEPARTMENT
\nCIRCULAR NO.6 [CCW\/GST\/74\/2015]
\nDATED 2-1-2018
\nIn accordance with the decisions taken by the GST Council in its 22nd meeting held on 6-10-2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports under Section 147 of the APGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, a<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tant Commissioner ( State Tax ) in charge of such registered supplier; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 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 APGST Act, 2017 read with G.O.Ms No:496, dated 3-11-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of registered person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In order to clarify the procedure on 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 the andhra pradesh gst act, 2017NO.6 [CCW\/GST\/74\/2015] Dated:- 2-1-2018 Andhra Pradesh SGSTGST – StatesGOVERNMENT OF ANDHRA PRADESH … Continue reading “In order to clarify the procedure on 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”<\/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-12415","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12415","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=12415"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12415\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(c)
\nits jurisdictional Assistant Commissioner ( State Tax ).
\n(ii)
\nThe registered supplier thereafter will supply goods under tax invoice to the recipient EOU\/EHTP\/STP\/BTP unit.
\n(iii)
\nOn 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-
\n(a)
\nthe registered supplier;
\n(b)
\nthe jurisdictional Assistant Commissioner (State Tax ) in charge of such registered supplier; and
\n(c)
\nits jurisdictional Assistant Commissioner (State Tax).
\n(iv)
\nThe endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU\/EHTP\/STP\/BTP unit.
\n(v)
\nThe 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 o<\/p>\n
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\n(as per Circular . . . . . . . . . . . . dated . . . . . . . . . .) Running Sr.
\nNo. of intimation and Date . . . . . . . .
\nLOP No. . . . . . . and valid upto . . . . . . . . . .
\nGSTIN . . . . . . . . . . .
\nWe the, M\/s . . . . . . . . . (Name of EOU\/EHTP\/STP\/BTP unit and address) wish to procure the Goods namely (Tariff description, Quantity and value) . . . . . . . . . . . ., as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by Development Commissioner from M\/s . . . . . . . . . . (Name of supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on receipt would be used in manufacturing of goods or render<\/p>\n
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\nJurisdictional Assistant
\n\tCommissioner (State Tax)
\n\tdetails of registered person
\nInvoice no. and date of registered person
\nDetails of supplies received
\nAmount of GST
\n\tpaid by supplier
\nDate of sending
\n\tendorsed copy of
\n\ttax invoice by EOU
\nName
\nAddress
\nGSTIN
\nDesignation
\nJurisdictional
\n\tIdentifier such
\n\tas Division name\/No.
\nName of Invoice
\nDate
\nDescription
\nValue
\nQuantity
\nCentral tax
\nState Tax\/Union territory Tax
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\nRemoval for processing
\nRemarks
\n\t(The goods removed
\n\tfor processing shall be accounted
\n\tin a manner that enables
\n\tthe verification of input-output norms,
\n\textent of waste, scrap generated etc.)
\nOther removals\/Returns
\nBalance in stock
\nDate & time of Removal
\nQuantity
\nvalue
\nPurpose of removal
\nDate & time
\nQuantity
\nvalue
\nQuantity
\nValue
\n18
\n19
\n20
\n21
\n22
\n23
\n24
\n25
\n26
\n27
Circular, Trade Notice, Public Notice, Instructionsor Office ord<\/p>\n
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