Home India Ministry of Commerce and Industry Amendment in Appendix 6H Procedure to be followed for reimbu...
Date: 2016-05-30 Category: Extra Ordinary State: Union Government Country: India

Amendment in Appendix 6H Procedure to be followed for reimbursement of Central Sales Tax

Issued by Ministry of Commerce and Industry · Department of Commerce

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Executive Summary & Key Takeaways

Executive Summary: This Public Notice issued by the Directorate General of Foreign Trade announces amendments and corrections to Appendix 6H and ANF 7A of the Foreign Trade Policy (FTP) 2015-2020, effective from April 1, 2015. The amendments relate to the procedure for reimbursement of Central Sales Tax (CST) on supplies to Export Oriented Units (EOUs) and units in specific technology parks and to applications for claiming TED Refund/Duty Drawback/Brand Rate Fixation. Key Points / Main Content: Amendment in Appendix 6H: * S.No. 4 of Annexure I: Requires the date of issue along with the Registration Number issued by S.T. Authorities under the CST Act, 1956. * S.No. 5i of Annexure I: Requires the Sales Tax Registration Number and date of issue of the supplier under Section 7 of the Central Sales Tax Act, 1956; point j stands deleted. * Point c of Undertaking and Declaration: Clarifies consequences for incorrect or misleading information, including claim rejection and other legal actions, and addresses adjustments or refunds for excess payments found after scrutiny. * Para iii of Annexure II: Specifies that payments to DTA (Domestic Tariff Area) suppliers must be for goods received against original invoice bills. * Para iv of Annexure II: States that payments must be made through normal banking channels and credited to the accounts of the DTA suppliers. * Note appended to the Table in ANNEXURE-II of Appendix 6H: Specifies that the table shall show supplierwise subtotal and grand total of column v, viii and x. The words "cheque/DD amount" stand deleted. Amendment in ANF7A: * S. No. 11: If the answer to Col. No 10 is yes, Advance Authorization No. date and File. No. under which it was issued. * S. No. 6: Requires a copy of the contract if supplies were made to a Project Authority or suppliers copy of original ARO/Invalidation Letter if supply against ARO/Invalidation Letter issued against AA/DFIA/EPCG, as the case may be. Impact Analysis: EOUs and Units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP): * Impact: Changes in CST reimbursement procedures and documentation requirements for supplies made to them. * Action Required: Ensure compliance with the updated procedures for CST reimbursement claims. Suppliers to EOUs, EHTP, and STP Units: * Impact: New requirements for providing sales tax registration details and adhering to specific payment and documentation procedures. * Action Required: Update documentation and processes to align with the amended requirements for sales tax registration, invoicing, and payment methods. Applicants for TED Refund/Duty Drawback/Brand Rate Fixation: * Impact: Modified requirements for submitting claims, particularly regarding advance authorization details and contract copies. * Action Required: Provide necessary documentation related to advance authorization and contracts as per the revised guidelines in ANF 7A.

Key Entities Referenced

Foreign Trade Policy 2015-2020: A trade policy governing import and export activities. Appendix 6H: An appendix related to foreign trade policy, specifically concerning the reimbursement of Central Sales Tax (CST). ANF 7A: Application form for claim of TED Refund/Duty Drawback/Brand Rate Fixation. Director General of Foreign Trade: The authority responsible for making amendments and corrections to the foreign trade policy. Central Sales Tax Act, 1956: Indian legislation concerning sales tax. Export Oriented Units: Companies that export the goods they manufacture. Electronic Hardware Technology Park: A scheme by the Government of India to promote the electronics industry. Software Technology Park: A scheme by the Government of India to promote the software industry
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F. No.01/92/180/163/AM14/ PC VI.—In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy, 2015-2020, the Director General of Foreign Trade hereby makes the following amendments/corrections in Appendix-6H and ANF 7A of Appendices and Aayat Niryat Forms of FTP 2015-20, to be effective from the 1st of April, 2015: I. Amendment in Appendix 6H: S. No. Para No. Existing Entry Revised Entry 1. S.No. 4 of Registration No. (With date or issue) Registration No. (With date of issue) Annexure-I to issued by S.T. Authorities under CST issued by S.T. Authorities under CST Appendix- 6H Act, 1956. Act, 1956 2. S.No. 5(i) and (j) 5(i) Sales Tax Registration No. of Annexure-I to 5(i) Sales Tax Registration No. & date of (with date of issue) of the supplier Appendix- 6H the supplier under Section (j) of the under Section 7 of the Central Sales Central Sales Tax Act, 1956. Tax Act, 1956. 5 (j) stands deleted 3. Point (c) of Any information, if found to be incorrect, Any information, if found to be Undertaking and wrong or misleading, will render/us incorrect, wrong or misleading, will Declaration liable to rejection of our claim without render me/us liable to rejection of our Under Appendix- prejudice to any other action that may be claim without prejudice to any other 6H taken against us in this behalf. If as a action that may be taken against us in result of scrutiny any excess payment is this behalf. If as a result of scrutiny any found to have been made to me/us, the excess payment is found to have been same may be adjusted against any of the made to me/us, the same may be subsequent claims to be made by my/our adjusted against any of the subsequent firm or in the event no claim is preferred, claims to be made by my/our firm or in the amount overpaid will be refunded by the event no claim is preferred, the4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1] S. No. Para No. Existing Entry Revised Entry me/us to the extent of the excess amount amount overpaid will be refunded by paid. me/us to the extent of the excess amount paid. 4. Para (iii) of The Payment has been made by the said The Payment has been made by the Annexure II M/s.__to the DTA suppliers in respect of said M/s.________ to the to Appendix 6H goods received against the original “DTA/EOU/SEZ/EHTP/STP” invoice bill(s) as indicated in the table suppliers in respect of goods received annexed hereto. against the original invoice bill(s) as indicated in the table annexed hereto. Para (iv) of The payments have been made through The payments have been made through Annexure II normal banking channel and have been normal banking channel and have been to Appendix 6H credited to the accounts of the DTA credited to the account of the suppliers. “DTA/EOU/SEZ/EHTP/STP” supplier(s). 5. Note appended to Note: Table shall show supplier-wise Note: Table shall show supplier-wise the Table in sub-total and grand total of column (v), sub-total and grand total of column (v), ANNEXURE-II (vii) and (x) Cheque/DD amount. (viii) and (x). of Appendix-6H [The words cheque/DD amount stand deleted] (II) Amendment in ANF-7A: S. No Para No. Existing Entry Revised Entry (i) S. No. 11. of If answer to Col. No 12 is yes, Advance If answer to Col. No 10 is yes, ANF-7A Authorization No. & date and File. No. Advance Authorization No. & date and under which it was issued. File. No. under which it was issued. (ii) S. No. (6) of the Copy of contract if supplies were to Copy of contract if supplies Column 23 Project Authority or supplier’s copy of were made to Project Authority original ARO/Invalidation Letter (if or supplier’s copy of original ARO supply against ARO/ Invalidation Letter or recipient’s copy of original issued against AA /DFIA/EPCG). Invalidation Letter, (if supply against ARO/Invalidation Letter issued against AA / DFIA / EPCG, as the case may be). Effect of the Public Notice: Amendments/Corrections have been made to the Appendix-6H and ANF 7A of the Appendices and Aayat Niryat Forms of FTP 2015-2020. ANUP WADHAWAN, Director General of Foreign Trade Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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