Executive Summary:
This corrigendum, issued by the Directorate General of Foreign Trade, modifies Para 2(b) of the guidelines under ANF4F of Public Notice No. 11/2015-20, dated June 7, 2022, regarding deemed exports. It details acceptable documentation for verifying such exports, particularly concerning supplies to EOUs/EHTPs/STPs/BTPs and intermediate suppliers. This change aligns with Public Notice No. 9 dated May 14, 2018.
Key Points / Main Content:
Revised Guidelines for Deemed Exports (Para 2(b) of ANF4F):
* A copy of the invoice or a statement of invoices, duly signed by the receiving unit, must certify the item of supply, its quantity, value, and date.
* For non-excisable items or excisable items supplied to units producing non-excisable products, a Project Authority Certificate (PAC) certifying quantity, value, and date of supply is acceptable instead of excise/GST certification.
Specific Provisions for Supplies to EOUs/EHTPs/STPs/BTPs:
* Procedure ARE3, as per Circular No. 14/4/2017-GST dated November 6, 2017, issued by GST Policy Wing, Central Board of Excise and Customs, Department of Revenue, should be followed.
* Copy of Form A along with the copy of Tax invoice duly endorsed by recipient shall be considered as proof of deemed export supplies.
Provisions for Intermediate Suppliers:
* For supplies to port directly for export by the ultimate exporter holding Advance Authorisation or DFIA, a copy of the shipping bill with the intermediate supplier's name endorsed, along with the ultimate exporter's Authorisation No. and file No. of the intermediate supplier, must be furnished.
Impact Analysis:
Applicants under ANF4F:
* Impact: Need to adhere to the revised guidelines for submitting documents related to deemed exports.
* Action Required: Familiarize themselves with the new documentation requirements, especially regarding supplies to EOUs/EHTPs/STPs/BTPs and when acting as intermediate suppliers.
EOUs/EHTPs/STPs/BTPs:
* Impact: Need to comply with the specified procedure for certification of supplies received from domestic suppliers.
* Action Required: Ensure proper documentation as per Circular No. 14/4/2017-GST and provide necessary endorsements.
Intermediate Suppliers:
* Impact: Required to provide specific documentation to ultimate exporters for deemed export benefits.
* Action Required: Ensure their name is endorsed on the shipping bill and provide the necessary authorization and file numbers.
Director General of Foreign Trade:
* Impact: Enforcement of the modified guidelines.
* Action Required: Update relevant systems and processes to reflect the changes.
Key Entities Referenced
Foreign Trade Policy 2015-2020: A government policy document that provides a framework for promoting exports and imports.
Directorate General of Foreign Trade: The agency responsible for implementing the Foreign Trade Policy in India.
Public Notice No. 11/2015-20: A notification issued by the Directorate General of Foreign Trade regarding foreign trade policy.
ANF4F: Application form related to foreign trade guidelines.
EOU/EHTP/STP/BTP: Refers to Export Oriented Units, Electronic Hardware Technology Park, Software Technology Park, and Biotechnology Park schemes.
GST: Goods and Services Tax, an indirect tax used in India on the supply of goods and services.
HBP: Handbook of Procedures, a document supplementing the Foreign Trade Policy.
Advance Authorisation: An authorisation to import inputs required for export production without payment of basic customs duty.
(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I
SECTION-I)
Government of India
Ministry of Commerce & Industry
Department Of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
CORRIGENDUM
Dated: 12" September, 2022
Subject: Corrigendum to Public Notice No.11/2015-20 dated 07.06.2022.
In exercise of powers conferred under Paragraph 2.04 of the Foreign Trade Policy 2015-
2020, as amended from time to time, the Director General of Foreign Trade hereby partially
modifies Para 2 (b)(i) of the Guidelines For Applicants under ANF-4F of Public Notice
No.11/2015-20 dated 07.06.2022 as follows:
Existing Para 2 (b)(i) for deemed exports [Revised Para 2 (b)(i) for deemed exports
(i) A copy of the invoice or a statement of(i) A copy of the invoice or a statement off
invoices duly signed by the unit receiving thejinvoices duly signed by the unit receiving the|
lmaterial certifying the item of supply, itsimaterial certifying the item of supply, its|
quantity, value and date of such supply.|quantity, value and date of such supply,
However in case of supply of items which are/However in case of supply of items which are}
Inon excisable or supply of excisable items to alnon excisable or supply of excisable items to al
junit producing non excisable product(s), it producing non excisable product(s), al
project authority certificate (PAC) certifyingiproject authority certificate (PAC) certifying!
quantity, value and date of supply would bejquantity, value and date of supply would be|
acceptable in lieu of excise/GST certification.jacceptable in lieu of excise/GST certification,
|However, in respect of supplies to\However, in respect of supplies tol
IEOU/EHTP/ STP/ BTP, a copy of CT -3/EOU/EHTP/ STP/ BTP, procedure|
|ARE-3 duly signed by the jurisdictionallprescribed in Circular No. 14/14/2017-GST|
lexcise/GST authorities certifying the itemldated 6'" November, 2017 issued by GST]
lof supply, its quantity, value and date offPolicy Wing, Central Board of Excise and|
such supply can be furnished in lieu of the(Customs, Department of Revenue shall be|
lexcise/GST attested invoice (s) or statementifollowed. Accordingly, copy of Form Al
lof invoices as given above. However in casejalong with the copy of Tax invoice duly|
f supply of the product by the Intermediatelendorsed by recipient shall be considered as|
supplier to the port directly for export by thelproof of deemed export supplies. However]
jultimate exporter (holder of Advancejin case of supply of the product by the
[Authorisation or DFIA) in terms of paragraph|Intermediate supplier to the port directly for
4.30 of HBP, copy of the shipping bill withlexport by the ultimate exporter (holder of
jthe name of domestic supplier as Intermediate|Advance Authorisation or DFIA) in terms of
supplier endorsed on it along with the file No.paragraph 4.30 of HBP, copy of the shipping|
‘Authorisation No. of the ultimate exporterbill with the name of domestic supplier as
land the intermediate supplier shall be required|Intermediate supplier endorsed on it along|
to be furnished.
ultimate exporter and the intermediate}
supplier shall be required to be furnished.Effect of Corrigendum: Partial modification has been made in the Public Notice No.
11/2015-20 issued on 07.06.2022. The provision in respect of the supplies made to
EOU/EHTP/STP/BTP remains in line with the Public Notice No.9 dated 14.05.2018.
Po — yr
Cua
(Santosh Kumar Sarangi)
Director General of Foreign Trade
Ex-officio Additional Secretary to Government of India
E-mail: dgft@nic.in
[Issued from File No. 01/94/180/234/AM20/PC-4]