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
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