FORM A

Additional conditions for deemed exports to EOU/STP/HTP

1. The EOU/ EHTP/ STP/ BTP unit must give prior intimation by filing Form A to the supplier and the jurisdictional GST officer of supplier and recipient.
2. Form A must bear a running serial number and contain details of goods to be procured, which is pre-approved by the Development Commissioner.
3. The supplier must then supply goods under the cover of a tax invoice.
4. The tax invoice must be endorsed by the recipient. Endorsed copy of the same must be sent to the supplier and jurisdictional GST officer of supplier and recipient.
5. Record of such goods received by EOU/ EHTP/ STP/ BTP unit must be maintained in Form B.

Refund of GST paid on deemed exports: Procedure

Documentary evidence required to claim a refund

In case the supplier is claiming a refund of tax paid on deemed exports, the following details/ documents must be produced:

1. A statement containing Invoice-wise details of deemed export supplies made by the supplier.
2. Acknowledgement by jurisdiction tax officer of AA or EPCG holder that the said deemed export supplies have been received OR in case of EOU/ EHTP/ STP/ BTP/ Copy of tax invoice signed by the recipient that said deemed export supplies have been received.
3. Undertaking by the recipient that no ITC has been claimed.
4. Undertaking by the recipient that it shall not claim a refund in respect of such supplies.

Refund form

For obtaining a refund of tax paid on deemed exports, the supplier or recipient is required to file an application in Form GST RFD – 01 with supporting documents. Online filing and processing of refund claims in case of deemed export supplies are allowed. The refund claim can be filed within two years from the date on which return relating to such deemed export supplies is furnished electronically. 

It should be noted that CGST notification no. 49/2017 dated 18th October 2017 also sets out the list of evidence that the supplier of considered export supplies must produce in order to demand a refund.

Declaration in Statement 5B must be filled in and form part of Annexure I of RFD-01 refund application.