what is deemed Export?
How to use in common portal?
How it affet GSTR 1 ?
as per Section 147 of CGST Act . The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India
Report it under Table 4 (b2) by selecting option Deemed Export
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