As per Notification No. 48/2017-Central Tax deemed exports concept is introduced in GST and the following are classified as deemed exports
- Supply of goods by a registered person against Advance Authorisation
- Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
- Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation
As per Final GST Returns, in Table 6 of GSTR – 1, data for exports / deemed exports and supplies to SEZ should be shown in this table. The columns related to CGST & SGST rates and amount, tax paid on the provisional basis, HSN Code and identification of line as the supply of goods or services have been dropped. Grouping of the data is to be done on the basis of exports / deemed exports or SEZ supplies in the new returns unlike the previous formats of exports with payment of GST and without payment of GST.
Relevant date for the refund in case of deemed exports is the date on which the return relating to such deemed exports is filed.
Exports out of India and deemed exports have to be reported in Table 10 of GSTR – 1 along with the Shipping Bill or Bill of Export under the categories of exports with payment of duties and without payment of duties.