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
\nDIRECTORATE OF COMMERCIAL TAXES
\n14, BELIAGHATA ROAD, KOLKATA-700015
\nTRADE CIRCULAR No. 17\/2018 (Circular No. 14\/14\/2017-GST)
\nDATED: 17.09.2018
\nSubject: 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.
\nIn 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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] = = = = = = = =<\/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 CGST Act, 2017.17\/2018 Dated:- 17-9-2018 West Bengal SGSTGST – StatesGOVERNMENT OF WEST BENGAL DIRECTORATE OF … 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-14106","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14106","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=14106"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14106\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (a) the registered supplier;
\n (b) the jurisdictional GST officer in charge of such registered supplier; and
\n (c) its jurisdictional GST officer.
\n(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU \/ EHTP \/ STP \/ BTP unit.
\n(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-
\n (a) the registered supplier;
\n (b) the jurisdictional GST officer in charge of such registered supplier; and
\n (c) its jurisdictional GST officer.
\n(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU \/ EHTP \/ STP \/ BTP unit.
\n(v) The recipient EO<\/p>\n
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\n4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Commissioner.
\n5. This Circular shall be deemed to have come into force with effect from 06.11.2017.
\nSd\/-
\n(Smaraki Mahapatra)
\nCommissioner,State Tax,
\nWest Bengal
\nDate: 18.09.2018
\nMemo. 377CT\/PRO
\n3C\/PRO\/2018
\nForm- A
\n(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]
\n(as per Circular – dated -)
\nRunning Sr. No. of intimation and Date_____________
\nLOP No. – and<\/p>\n
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\n(as per Circulardated)
\nName of EOU\/EHTP\/STP\/BTP unit and address
\nGSTIN No.
\nAddress of Jurisdiction GST Officer
\n=============
\nDocument 1
\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
\nbenefit under section 147 of CGST Act, 2017 read with Notification No.1853-F.T dated 18.10.2017 [48\/2017- State Tax]
\n(as per Circular
\nName of EOU\/EHTP\/STP\/BTP unit and address
\nGSTIN No.
\nAddress of Jurisdiction GST Officer
\ndated)
\nSr
\nDate of
\nprior
\nDetails of registered
\nperson
\nNo intimation
\nJurisdictional GST
\nofficer details of
\nregistered person
\nInvoice
\nand date of
\nregistered
\nno.
\nDetails of supplies received
\nAmount of GST paid by supplier
\nDate of
\ngiven for
\nperson
\nsending
\nendorse
\nd copy
\nprocuring Nam
\nAd<\/p>\n
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