## Policy Analysis Report: Corrigendum to Public Notice No. 11/2015-2020 dated 07.06.2022
**1. Executive Summary:**
This report analyzes a corrigendum (amendment) to Public Notice No. 11/2015-2020, issued on 07.06.2022, pertaining to foreign trade policy. The core purpose of this amendment, as derived from the text, is to modify the documentation requirements for deemed exports, specifically concerning invoices and certifications needed for claiming benefits under the Foreign Trade Policy 2015-2020. The key finding is that the amendment refines the acceptable documentation for deemed exports by intermediate suppliers to ultimate exporters, particularly concerning supplies to EOUs/EHTPs/STPs/BTPs and supplies intended for direct export. This report details the specific changes, their rationale, and their likely impact on exporters and suppliers.
**2. Introduction:**
This report provides an informative analysis of the corrigendum to Public Notice No. 11/2015-2020, dated 07.06.2022, focusing on the modifications related to documentation for deemed exports as outlined in the provided policy text. The analysis is based solely on the information contained within the document.
**3. Policy Overview:**
* **Original Policy Being Amended:** Public Notice No. 11/2015-2020 dated 07.06.2022
* **Core Objective(s):** To provide guidelines for applicants under ANF 4F, concerning documentation for deemed exports. This objective is inferred from the subject matter of the notice and the changes being made.
**4. Background and Rationale:**
The amendment likely aims to clarify and refine the documentary requirements for claiming deemed export benefits, specifically addressing situations involving intermediate suppliers providing goods to ultimate exporters (holders of Advance Authorisation or DFIA) for direct export. The original policy likely had ambiguities or presented practical challenges that this amendment seeks to address, leading to a more streamlined and specific procedure for documenting such transactions. The amendment also aims to keep the documentation requirements for EOUs/EHTPs/STPs/BTPs in line with the provisions of Public Notice No.9 dated 14.05.2018.
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the amendment text:
* **Specific Part of Original Policy Being Changed:** Paragraph 2(b)(i) of the Guidelines For Applicants under ANF 4F of Public Notice No. 11/2015-2020 dated 07.06.2022 regarding documentation for deemed exports.
* **New Rule/Provision:** The amendment modifies the documentation required for deemed exports when an intermediate supplier provides goods to an ultimate exporter (holding Advance Authorisation or DFIA) for direct export. It specifies that a copy of the shipping bill, with the name of the domestic supplier as the Intermediate Supplier endorsed on it, along with the file number/authorisation number of both the ultimate exporter and the intermediate supplier, must be furnished.
For supplies to EOUs/EHTPs/STPs/BTPs, the amendment states that the procedure prescribed in Circular No. I-1/314/14/2017-GST dated 6th November, 2017 issued by GST Policy Wing, Central Board of Excise and Customs, Department of Revenue shall be followed. A copy of Form A along with the copy of Tax invoice duly endorsed by the recipient shall be considered proof of deemed export supplies.
* **Difference/Effect of Change:** The change introduces a more specific requirement for documentation when goods are supplied by an intermediate supplier for direct export. This aims to provide a clearer audit trail and ensure that the deemed export benefits are correctly claimed. Before the change, the requirements are not specified in the same level of detail. This change also clarifies the applicability of existing guidelines to supplies made to EOUs/EHTPs/STPs/BTPs.
**6. Target Audience and Stakeholders:**
The direct target audience and stakeholders are:
* **Exporters:** Specifically, ultimate exporters holding Advance Authorisation or DFIA licenses.
* **Intermediate Suppliers:** Domestic suppliers who supply goods to exporters for ultimate export.
* **Units located in EOUs/EHTPs/STPs/BTPs.**
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Directorate General of Foreign Trade (DGFT) is the issuing authority. GST Policy Wing, Central Board of Excise and Customs, Department of Revenue are responsible for the guidelines regarding supplies to EOUs/EHTPs/STPs/BTPs.
* **Timelines/Procedures:** The amendment is effective from the date of the Public Notice. The specific procedures for submitting the required documentation (shipping bill, file numbers, and authorization numbers) will need to be followed by both the ultimate exporter and the intermediate supplier when claiming deemed export benefits.
* **Specifically to changes:** Intermediate suppliers now need to ensure their name is correctly endorsed on the shipping bill and that they provide their file number and authorisation number to the ultimate exporter.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these specific changes is:
* **Improved Clarity and Compliance:** By specifying the required documentation (shipping bill with supplier endorsement and file/authorization numbers), the amendment aims to reduce ambiguity and improve compliance with deemed export regulations.
* **Reduced Errors and Disputes:** Clearer documentation requirements should lead to fewer errors in claims and reduce the likelihood of disputes between exporters and authorities.
* **Streamlined Processes:** By clarifying acceptable documentation, the amendment aims to streamline the process of claiming deemed export benefits, especially for supplies to EOUs/EHTPs/STPs/BTPs and supplies intended for direct export.
**9. Conclusion:**
The corrigendum to Public Notice No. 11/2015-2020 introduces specific documentation requirements for claiming deemed export benefits in cases where an intermediate supplier supplies goods to an ultimate exporter for direct export. The amendment, through its detailed requirements, aims to improve clarity, ensure compliance, and streamline the process of claiming benefits. This modification is significant as it impacts exporters and suppliers involved in such transactions, requiring them to adhere to the updated documentation procedures for availing deemed export benefits. The changes are also beneficial to units located in EOUs/EHTPs/STPs/BTPs as the documentation requirements are streamlined and more in line with existing requirements.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
Foreign Trade Policy 2015-2020: A trade policy that is being amended.
Director General of Foreign Trade: The issuing authority of the public notice and corrigendum.
Public Notice No. 11/2015-20: A public notice being modified by this notification.
ANF4F: Application form for applicants.
exciseGST: Excise Goods and Service Tax certification.
EOU: Export Oriented Unit
EHTP: Electronics Hardware Technology Park
STP: Software Technology Park
BTP: Biotechnology Park
Central Board of Excise and Customs: Issuing authority of circular No. I 1/314/14/2017-GST.
Department of Revenue: Department under which GST policy wing operates.
Advance Authorisation: Related to export by ultimate exporter holder.
DFIA: Duty Free Import Authorisation
HBP: Handbook of Procedures
Public Notice No.9: Related to provision in respect of the supplies made to EOUEHTPSTPBTP remains in line with the Public Notice No.9 dated 14.05.2018
SANTOSH KUMAR SARANGI: Director General of Foreign Trade.
Mayapuri, New Delhi: Location of Dte. of Printing at Government of India Press.
Delhi: Location of the Controller of Publications.
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EXTRAORDINARY
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MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
CORRIGENDUM
New Delhi, the 12th September, 2022
Subject: Corrigendum to Public Notice No.11/2015-20 dated 07.06.2022.
F. No. 01/94/180/234/AM20/PC-4.—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 invoices (i) A copy of the invoice or a statement of invoices
duly signed by the unit receiving the material duly signed by the unit receiving the material
certifying the item of supply, its quantity, value and certifying the item of supply, its quantity, value and
date of such supply. However in case of supply of date of such supply. However in case of supply of
items which are non excisable or supply of items which are non excisable or supply of
excisable items to a unit producing non excisable excisable items to a unit producing non excisable
product(s), a project authority certificate (PAC) product(s), a project authority certificate (PAC)
certifying quantity, value and date of supply would certifying quantity, value and date of supply would
be acceptable in lieu of excise/GST certification. be acceptable in lieu of excise/GST certification.
However, in respect of supplies to EOU/EHTP/ However, in respect of supplies to EOU/EHTP/
STP/ BTP, a copy of CT -3/ ARE-3 duly signed STP/ BTP, procedure prescribed in Circular No.[भाग I—खण् ड 1] भारत का रािपत्र : असाधारण 3
by the jurisdictional excise/GST authorities 14/14/2017-GST dated 6th November, 2017 issued
certifying the item of supply, its quantity, value by GST Policy Wing, Central Board of Excise
and date of such supply can be furnished in lieu and Customs, Department of Revenue shall be
of the excise/GST attested invoice (s) or followed. Accordingly, copy of Form A along
statement of invoices as given above. However in with the copy of Tax invoice duly endorsed by
case of supply of the product by the Intermediate recipient shall be considered as proof of deemed
supplier to the port directly for export by the export supplies. However in case of supply of the
ultimate exporter (holder of Advance Authorisation product by the Intermediate supplier to the port
or DFIA) in terms of paragraph 4.30 of HBP, copy directly for export by the ultimate exporter (holder
of the shipping bill with the name of domestic of Advance Authorisation or DFIA) in terms of
supplier as Intermediate supplier endorsed on it paragraph 4.30 of HBP, copy of the shipping bill
along with the file No. /Authorisation No. of the with the name of domestic supplier as Intermediate
ultimate exporter and the intermediate supplier shall supplier endorsed on it along with the file No. /
be required to be furnished. Authorisation No. of the 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.
SANTOSH KUMAR SARANGI, Director General of Foreign Trade
& Ex-officio Addl. Secy.
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.