CBEC clarifies the procedure regarding procurement of supplies of goods from DTA by EOU/EHTP Unit /STP Unit/BTP Unit

CBEC clarifies the procedure regarding procurement of supplies of goods from DTA by EOU/EHTP Unit /STP Unit/BTP Unit

November 7, 2017 FISCAL 0

Central Board of Excise & Customs (CBEC) has issued Circular No. 14/14/2017- GST dated 6th November, 2017 and has prescribed the procedure and safeguards for supplies made to Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit from Domestic Tariff Area (DTA).

Key highlights of the Circular are:

  1. The supplies made to EOU/ EHTP/ STP/ BTP from DTA are considered as Deemed exports.
  2. The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed proforma in “Form–A” 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 –

(a) the registered supplier;

(b) the jurisdictional GST officer in charge of such registered supplier; and

(c) its jurisdictional GST officer.

3. The  registered supplier shall thereafter supply goods under tax invoice to the recipient EOU / EHTP / STP / BTP unit.

4. 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 –

(a) the registered supplier;

(b) the jurisdictional GST officer in charge of such registered supplier; and

(c) its jurisdictional GST officer.

5. The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit.

6. 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“. 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, complete and available at the said unit at all times for verification by the proper officer, whenever required.

7. A digital copy 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.

8. The above procedure 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.

Source: Central Board of Excise & Customs

 

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