**Summary:**
Public Notice No. 09/2024, dated June 6, 2024, issued by the Director General of Foreign Trade (DGFT), Ministry of Commerce and Industry, amends Para 2(b) of the "Guidelines For Applicants" under ANF4F of the Handbook of Procedures 2023. This revision aims to simplify the procedure and reduce the compliance burden for applicants seeking Export Obligation Discharge Certificates (EODC) in cases of deemed exports.
The amendment specifies the documentation required for deemed export applications, including:
* System-generated GST e-invoices and corresponding e-way bills, or, where these cannot be provided with stated reasons, copies of invoices or a statement of invoices certified by GST authorities.
* In cases of intermediate suppliers shipping products directly to the port for export by the ultimate exporter (Advance Authorisation or DFIA holder), a copy of the shipping bill with the intermediate supplier's name endorsed, along with the file No./Authorisation No. of the ultimate exporter and the intermediate supplier.
* eBRCs
* A statement of supplies, exports, imports, and actual consumption of inputs in the items exported towards discharge of export obligation, certified by an independent Chartered Accountant.
This notice is issued under the powers conferred by Paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023. For further information, contact the DGFT at dgft@nic.in, referencing File No. 01/94/180/121/AM24/PC-4.
Key Entities Referenced
Directorate General of Foreign Trade: A department under the Ministry of Commerce and Industry, responsible for implementing the Foreign Trade Policy.
Foreign Trade Policy 2023: The governing policy document for foreign trade in India, providing the framework for promoting exports and regulating imports.
ANF4F: Application form referenced in the Handbook of Procedures related to foreign trade.
Handbook of Procedures 2023: A document that provides detailed procedures and guidelines for implementing the Foreign Trade Policy.
Deemed Exports: A category of transactions where goods supplied do not leave the country but are treated as exports, entitling the supplier to certain benefits.
GST: Goods and Services Tax, an indirect tax levied on the supply of goods and services in India.
Advance Authorisation: An authorization issued to allow duty-free import of inputs required for export production.
Santosh Kumar Sarangi: Director General of Foreign Trade and Ex-officio Additional Secretary to the Government of India.
(TO BE PUBLISHED IN THE GAZETTE OF
INDIA EXTRAORDINARY PART-I SECTION-])
Government of India
Ministry Commerce & Industry
Department Of Commerce Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 09/2024
Dated 06" June, 2024
Subject: Revision in Para 2 (b) of the' Guidelines For Applicants' under ANF-4F of
Handbook of Procedures 2023.
In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade
Policy 2023, as amended from time to time, the Director General of Foreign Trade hereby
makes the following amendment in Para 2 (b) of the Guidelines For Applicants underANF-4F
of Handbook of Procedures 2023
The said Para 2 (b) of ANF 4 F is as amended given below.
(b) For Deemed Exports -
i) Copies of system generated GST e- invoices and corresponding e-way bills.( However,
where system generated e- invoices and corresponding e-way bills cannot be provided for
reasons to be stated, Copy of invoices or a statement of invoices, duly certified by the GST
authorities of supplier/recipient may be furnished.)
ii) In case of supply of the product by the Intermediate supplier to the port directly for
export by the ultimate exporter (holder of Advance Authorisation or DFIA) in terms of
paragraph 4.30 of HBP, copy of the shipping bill with the name of domestic supplier as
Intermediate supplier endorsed on it along with the file No./Authorisation No. of the ultimate
exporter and the intermediate supplier shall be required to be furnished.
iii) e-BRCs
iv) Statement of supplies / exports and imports made and actual consumption of inputs
in the items exported towards discharge of export obligation prepared and duly certified by
Independent Chartered Accountant.
Effect of this Public Notice: Para 2 (b) of the 'Guidelines For Applicants' under ANF-4F of
Handbook of Procedures 2023 has been revised to simplify the procedure and reduce the
compliance burden for applying EODC in case of deemed exports.
Cem
Santosh Kumar Sarangi
Director General of Foreign Trade
Ex-officio Additional Secretary to Government of India
E-mail:dgft@nic.in
[IssuedfromFileNo.01/94/180/121/AM24/PC-4]