This document outlines the required formats for a Chartered Accountant (CA) certificate and an undertaking to be submitted by applicant firms seeking import allocation for Muskmelon Seeds through the Directorate General of Foreign Trade (DGFT). The CA certificate, to be issued on the CA firm's letterhead, must declare the total imports and sales of processed Muskmelon Seeds for the financial years 2021-22, 2022-23, and 2023-24 (up to February 14, 2024). The certificate should include the firm's name, IEC, address, and a table detailing the quantity (in metric tonnes) and value (in INR crores) of both imported Muskmelon Seeds and sales of processed Muskmelon Seeds for each specified year. It also requires details of GST invoices for processing Muskmelon Seeds, including the GST invoice number, date, quantity (in Kgs), and value (in INR) for each year. The certificate must bear a UDIN, the date, place, and the signature of a Partner/Director/Authorized Signatory of the CA firm.
The undertaking, to be submitted on the applicant firm's letterhead, requires the Director/Partner/Proprietor/Authorized Signatory to declare that the details submitted for processed Muskmelon Seeds in the online application to DGFT and referenced in the CA certificate are correct and pertain to volumes processed at their own manufacturing premises, excluding any trading volumes. The undertaking also affirms the accuracy of the Muskmelon Seed import details stated in the CA certificate and online application. Finally, it includes a commitment that any misdeclaration will result in disqualification from the current import allocation and a two-year debarment from future similar allocations. The undertaking must include the firm's name, IEC, address, date, place, and the signature of a Partner/Director/Proprietor/Authorized Signatory of the applicant firm.
Key Entities Referenced
Muskmelon Seeds: A specific agricultural product that is the subject of import and processing regulations.
DGFT: The Directorate General of Foreign Trade, the agency to which online applications for import allocation are submitted.
Chartered Accountant: A professional who certifies the processing turnover of firms related to Muskmelon Seeds.
IEC: Import-Export Code, a key identifier for firms engaged in import/export activities.
Financial Year: Relevant period for accounting and reporting of import and sales data (2021-22, 2022-23, 2023-24).
GST Invoices: Goods and Services Tax invoices, used to verify the processing of Muskmelon Seeds.
Annexure A: Format of the CA Certificate
Annexure B: Format of the Undertaking by the Applicant Firm
Annexure A
Format of the CA Certificate to be submitted by the applicant under given PN to
certify the Processing Turnover
(To be submitted on the letterhead of the Chartered Accountant firm)
CERTIFICATE
This is to certify that the books of accounts of the firm of M/s._ (firm name) having IEC
_________, located at (address(es)) have been examined.
2. It is accordingly declared that the total imports and the volume of processed
Muskmelon Seeds for the current Financial Year and last two Financial Years is as
under:-
Year Import of Muskmelon Seeds Sale of Processed Muskmelon
Seeds
Unit of Measurement (in Metric (In INR (in Metric (In INR
Tonnes) Crores) Tonnes) Crores)
2021-22
2022-23
2023-24 (till
14.02.2024)
[UDIN]:______
Partner/Director/Authorised Signatory of the CA firm
Date: ______________
Place: ______________Details of GST Invoices for Processing of Muskmelon Seeds
GST Invoice No. Date of GST Quantity in Kgs Value in INR
Invoice
….
Total (2021-22) [_____________] [_____________]
….
Total (2022-23) [_____________] [_____________]
….
Total (2023-24) [_____________] [_____________]
Partner/Director of the CA firm
Date: ______________
Place: ______________Annexure B
Format of the Undertaking by the Applicant Firm
(To be submitted on the letterhead of the Applicant Firm)
UNDERTAKING
I, (name of director/partner/proprietor/authorised signatory) of the firm of M/s._ (firm
name) having IEC _________, located at (address(es)) declare that -
1. Reference the Charter Accountant Certificate having UDIN ____ and reference
the details as submitted vide the online application to DGFT for import allocation
for Muskmelon Seeds, I hereby undertake that the details submitted for the
processed Muskmelon Seeds are correct and pertain to the volumes processed
at own manufacturing premises. Any trading volumes for Muskmelon seeds have
not been included herein.
2. I undertake that the details of Import of Muskmelon Seeds as stated in the
Charter Accountant Certificate having UDIN ____ and as submitted vide the
online application to DGFT are correct.
3. I undertake that in the event of any misdeclaration, I shall be liable for
disqualification from consideration for the present import allocation and shall be
debarred from participation in any subsequent allocations of a similar nature for a
period of two (2) years.
Partner/Director/Proprietor/Authorised Signatory of the applicant firm
Date: ______________
Place: ______________