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Documents for EOU ?

s.murali (commercial manager) (186 Points)

13 December 2018

Dear sir, we are manufacture the Fruit based products. Our unit is DTA.How to supply the products to 100 % EOU, with GST or with out GST.Incase supply of products without GST,what documents required from party. How to prepare the invoice.Any notification pl.share.

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Ruchira (Article) (208 Points)
Replied 13 December 2018

Following is the list documents for LUT application

1) Form RFD-11 on letterhead

2) Bond on stamp paper

3) Bank guarantee

4)Authority letter

s.murali (commercial manager) (186 Points)
Replied 13 December 2018

Pl.share the notification

Ashish M (Chartered Accountant) (2731 Points)
Replied 13 December 2018

Now you can apply for LUT online from your GST log in account. Simply go to the 'User Services' tab. There, you'll find the option for applying for the LUT

s.murali (commercial manager) (186 Points)
Replied 13 December 2018

LUT already taken . My query is Product sent to 100% EOU, GST applicable or not.

pritesh (CA Final student) (7101 Points)
Replied 13 December 2018

Deemed exports are not zero rated supplies by default, unlike the regular exports. Hence all supplies notified as supply for deemed export will be subject to levy of taxes i.e. such supplies can be made on payment of tax and cannot be supplied under a Bond/LUT. However, the refund of tax paid on the supply regarded as Deemed export is admissible to either the supplier or the recipient. The application for refund has to be filed by the supplier or recipient (subject to certain conditions) of deemed export supplies, as the case may be.

Supply of Goods TO EOU is covered under deemed export.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 13 December 2018

Notification No. 48/2017-Central Tax, dated 18.10.2017, specified certain categories of supplies as Deemed Exports
In Sr. Number 3 of the Table in said notification supply of goods by a registered person to Export Oriented Unit is treated as Deemed Exports

Kindly Refer Circular No. 14/14 /2017- GST, 6th November, 2017, for detail Procedure for procurement of Goods from DTA

EOU shall give prior intimation in a prescribed proforma in “Form–A” for procurement of Goods , the 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.

2. The registered supplier thereafter will supply goods under tax invoice to the recipient EOU

Yes , have Charge GST on bill to EOU