Page 135 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : SIGMA ELECTRIC MANUFACTURING CORPORATION P. LTD. 349
respect of procurement of supplies of goods from Domestic Tariff Area by Export
Oriented Unit/Software Technology Park (STP) unit/Bio Technologies Parks
(BTP) Unit under deemed export benefit under Section 147 of the Act, 2017.
(a) The recipient EOU/EHTP/STP/BTP unit shall give prior intimation
in a prescribed proforma in “Form-A” (appended herewith) 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 ju-
risdictional GST officer in charge of such registered supplier; and (c)
its jurisdictional GST officer.
(b) The registered supplier thereafter will supply goods under tax in-
voice to the recipient EOU/EHTP/STP/BTP unit.
(c) 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 of-
ficer.
(d) The endorsed tax invoice will be considered as proof of deemed ex-
port supplies by the registered person to EOU/EHTP/STP/BTP
unit.
(e) The recipient EOU/EHTP/STP/BTP unit shall maintain records of
such deemed export supplies in digital form, based upon data ele-
ments contained in “Form-B” (appended herewith). 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 immediate-
ly 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. A digital copy of Form-B
containing transactions for the month, shall be provided to the ju-
risdictional GST officer, each month (by the 10th of month) in a CD
or Pendrive, as convenient to the said unit.
In the light of the above procedure, the Appellant has not followed procedure, as
mentioned in the above circular, to claim the benefit of deemed export under
Section 147 of the Act, 2017.
5. I have carefully gone through the case records and submissions
made in the appeal memorandum as well as additional written submission sub-
mitted at the time of personal hearing on dated 6-3-2019. The adjudicating au-
thority has rejected all the refund claims filed by the appellant and held that the
appellant did not supply the information fall under sub-rule 89(4A) or sub-rule
89(4B) of the CGST Rules, 2017 and in the refund claim nowhere mentioned that
any supply under Rule 89(4A) of the CGST Rules, 2017 or otherwise. As per Rule
89(4A) of the CGST Rules, 2017 as amended, the information in respect of Notifi-
cation No. 48/2017-Central Tax, dated the 18th October, 2017 and Rule 89(4B) of
the CGST Rules, 2017 as amended, information in respect of Notification No.
GST LAW TIMES  18th June 2020  135