Govt. notifies "deemed exports"; Clarifies issues relating to goods supplied on approval basis

Govt. notifies supply of goods against advance authorization, supply of capital goods against EPCG authorization, supply of goods to EOU and supply of gold by bank / PSU against advance authorization as “deemed exports”; As per the Explanation, “advance authorization” means an authorization for import / domestic procurement of inputs on pre-import basis for physical exports, while EOU means EOU / EHTP / STP / BTP unit;  Amends CGST Rules to provide that refund in terms of Rule 89 may be filed by recipient of deemed export supplies or by supplier in cases where recipient does not avail ITC thereon and furnishes an undertaking to the effect that supplier may claim refund; Govt. further issues clarification w.r.t. movement of goods within State or from State of registration to another State for supply on approval basis; States that such goods can be moved on the basis of delivery challan along with e-way bill wherever applicable, and invoice may be issued at time of delivery; Person carrying goods for such supply can carry invoice book with him so that invoice can be issued once supply is fructified; Also clarifies that where goods are carried from one State to another, same will be inter-state supplies attracting IGST; Moreover, Govt. authorizes Assistant / Deputy Commissioner to approve or reject application for enrolment as GST Practitioner, while clarifying that applicant is at liberty to choose either Centre / State as enrolling authority : CBEC Notifications & Circulars