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 \u2013 reg.
14\/14 \/2017 Dated:- 6-11-2017 CGST – Circulars
GST
Circular No. 14\/14 \/2017 – GST
\nF. No. 349\/21\/2016 GST (Policy Wing)
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, dated the 6th November, 2017
\nTo,
\nThe Principal Chief Commissioners \/ Chief Commissioners \/ Principal Commissioners \/
\nCommissioners of Central Tax (All)
\nThe Principal Director Generals \/ Director Generals (All)
\nMadam\/Sir,
\nSub – 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TP units in terms of Notification No. 48\/2017-Central Tax dated 18.10.2017, the following procedure and safeguards are prescribed – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erson intending to supply goods 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 CGST Act, 2017 \u2013 reg.14\/14 \/2017 Dated:- 6-11-2017 CGST – CircularsGSTCircular No. 14\/14 \/2017 – … 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-8576","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8576","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=8576"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8576\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 details of the supplier before such deemed export supplies are made. The said intimation shall be given 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(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 re<\/p>\n
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\n3. The above procedure and safeguards 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.
\n4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
\n5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
\n(Upender Gupta)
\nCommissioner (GST)
\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<\/p>\n
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\nFor the month of…………………………..
\nFORM- B
\nForm 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. 48\/2017-Central Tax dated 18.10.2017.
\n(as per Circular dated)
\nName of EOU\/EHTP\/STP\/BTP unit and address
\nGSTIN No.
\nAddress of Jurisdiction GST Officer
\nSr
\n.
\nNo
\n.
\nDate of
\nprior intimation given
\nfor
\nprocuring
\ndeemed export supplies
\nDetails of registered person
\n
\nJurisdictional GST officer details of registered person
\nInvoice no. and date of registered person
\nName
\nAddress
\nGSTIN
\nDesignation
\n
\nJurisdiction al
\nIdentifier
\nsuch as
\nDivision name\/No.
\n
\nNo. of Invoice
\n
\nDate
\n
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n
\nDetails of supplies<\/p>\n
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