export and deemed export

Deemed Export-Under section 147, the Government may, on the recommendations of the Council, notify certain supplies of goods manufactured in India 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.
Export-Export means sending goods outside india on payment of IGST or against bond or LOU.

Sir, pls tell me about merchant exporter

Merchant exporter do not have own any manufacturing facilities but they used to buy goods from the manufacturer in domestic Tariff Area (DTA) to execute exports sales with overseas customers.

k sir,
we are supplied to merchant exporter in igst. now where i can Entered this sale in gstr 1, and can i tick in deemed export option .
pls.

Entered in Gstr-1 as the transaction between a manufacturer (‘supplier’) and a merchant exporter (‘recipient) is in the nature of supply and same is liable to GST as any other normal taxable supply.
it is not a deemed export.

thank you so much Sir