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Date: 06-Jun-2024 Category: Extra Ordinary State: Union Government Country: India

Revision in Para 2 b of the Guidelines For Applicants under ANF4F of Handbook of Procedures 2023

Issued by Ministry of Commerce and Industry · Directorate General of Foreign Trade

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Executive Summary & Key Takeaways

What it means

  • This public notice issued by the Directorate General of Foreign Trade (DGFT) revises Para 2(b) of the 'Guidelines For Applicants' under ANF-4F of the Handbook of Procedures 2023.
  • The revision aims to simplify the procedure and reduce the compliance burden for applicants seeking Export Obligation Discharge Certificate (EODC) in cases of deemed exports.

Key Changes

  • For deemed exports, applicants must provide copies of system-generated GST e-invoices and corresponding e-way bills.
  • If system-generated e-invoices and e-way bills cannot be provided, a copy of invoices or a statement of invoices, duly certified by the GST authorities of the supplier/recipient, may be furnished.
  • In cases where an intermediate supplier provides the product directly to the port for export by the ultimate exporter (Advance Authorisation or DFIA holder), a copy of the shipping bill with the name of the domestic supplier as the intermediate supplier, endorsed with the file No./Authorisation No. of the ultimate exporter and the intermediate supplier, is required.
  • e-BRCs (Electronic Bank Realisation Certificates) are required.
  • A statement of supplies/exports and imports made, along with actual consumption of inputs in exported items towards discharge of export obligation, prepared and duly certified by an independent Chartered Accountant, is required.

Impact Analysis

Stakeholders Impacted

  • GST Authorities: GST authorities may be required to certify invoices or statements of invoices in cases where system-generated e-invoices and e-way bills are not available.

Suggested Action Items

  • Review internal processes to align with the simplified procedures for deemed exports.

Key Entities Referenced

Directorate General of Foreign Trade (DGFT): The issuing authority of the public notice, responsible for foreign trade policy and its implementation. Handbook of Procedures 2023: A document providing detailed procedures related to the Foreign Trade Policy. ANF-4F: A specific application form within the Handbook of Procedures related to export obligations. GST Authorities: Government bodies responsible for administering the Goods and Services Tax (GST). Advance Authorisation: An authorization granted to allow duty-free import of inputs required for export production. DFIA (Duty Free Import Authorisation): An authorisation granted to allow duty-free import of inputs after export. e-BRCs (Electronic Bank Realisation Certificates): Electronic certificates issued by banks as proof of realization of export proceeds. Foreign Trade Policy 2023: The overarching policy governing India's foreign trade.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-06062024-254590 xxxGIDHxxx CG-DL-E-06062024-254590 xxxGIDExxx असाधारण EXTRAORDINARY भाग I—खण्ड 1 PART I—Section 1 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 148] नई दिल्ली, बहृ स्ट्प जतवार, िनू 6, 2024/ज्य ष्े ठ 16, 1946 No. 148] NEW DELHI, THURSDAY, JUNE 6, 2024/JYAISHTHA 16, 1946 okf.kT; ,oa m|ksx ea=ky; ¼okf.kT; foHkkx½ ¼fons'k O;kikj egkfuns'kky;½ vf/klwpuk ubZ fnYYkh] 6 twu] 2024 lkoZtfud lwpuk la- 09@2024 fo"k;% izfØ;k iqfLrdk 2023 ds ,,u,Q&4p ds rgr vkosndks a ds fy, fn'kkfunsZ'kkas ds iSjk 2¼[k½ es a la'kks/kuA Qk- la- 01@94@180@121@,,e 24@ihlh&4-≤≤ ij ;Fkk la”kksf/kr fon”s k O;kikj uhfr 2023 ds iSjk 1-03 vkSj 2-04 ds rgr iznÙk ’kfDr;ksa dk iz;ksx djr s gq,] egkfun”s kd fon”s k O;kikj ,rn~}kjk izfØ;k iqfLrdk 2023 ds ,,u,Q&4p ds rgr vkons dkas ds fy, fn”kkfunZs”kks a ds iSjk 2¼[k½ esa fuEufyf[kr la”kks/ku djrs gSa% ,,u,Q&4p dk mDr iSjk 2¼[k½ fuEukuqlkj la”kksf/kr fd;k gS% ¼[k½ ekfur fu;kZrkas ds fy,% i. flLVe }kjk tujVs fd, x, th,lVh bZ&fcyksa vkSj lacaf/kr bZ&o s fcykas dh izfr;k¡ ¼rFkkfi]tgk¡ flLVe }kjk tujsV fd, x, bZ&fcy vkSj lacfa/kr bZ&os fcy crk, x, dkj.kkas ls iznku ugh a fd, tk ldrs gSa] 3417 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1] vkiwfrZdrkZ@izkIrdrkZ ds th,lVh izkf/kdkfj;kas }kjk fof/kor izekf.kr bZ fcy dh izfr izLrqr dh tk ldrh gS½A ii. izfØ;k iqfLrdk ds iSjk 4-30 ds lanHkZ ds vafre fu;kZrd ¼vfxze izkf/kdkj i= /kkjd ;k Mh,QvkbZ, /kkjd½ }kjk fu;kZr ds fy, lh/ks iÙku ij e/;orhZ vkiwfrZdrkZ }kjk mRikn dh vkiwfrZ ds ekeys esa] ?kjsyw vkiwfrZdrkZ ds uke ds lkFk f”kfiax fcy dh izfr tSlk fd e/;orhZ vkiwfrZdrkZ u s vafre fu;kZrd vkSj e/;orhZ vkiwfrZdrkZ ds Qkby la@izkf/kdkj i= la- ds lkFk i`"Bkafdr fd;k gS] izLrqr djuk vko”;d gksxkA iii. bZ&chvkjlh iv. Lor=a pkVZMZ vdkmaVsVa }kjk rS;kj vkSj fof/kor izekf.kr fu;kZr nkf;Ro ds fuoZgu ds fy, fu;kZr dh xbZ oLrqvkas esa dh xbZ vkiwfrZ@fu;kZr vkSj vk;kr rFkk buiqV~l ds okLrfod [kir dk fooj.kA bl lkoZtfud lwpuk dk izHkko% ekfur fu;kZr ds ekeys es a izfØ;k dks ljy cuku s vkSj bZvksMhlh ykxw dju s ds fy, vuqikyu cks> dks de dju s gsrqizfØ;k iqfLrdk 2023 ds ,,u,Q&4p ds rgr vkosndkas ds fy, fn”kkfunZs”kksa ds iSjk 2¼[k½ es a la”kk/s ku fd;k x;k gSA lark"sk dqekj lkjxa h egkfun's kd] fons'k O;kikj ,oa insu vij lfpo MINISTRY OF COMMERCE AND INDUSTRY (Department Of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 6th June, 2024 Public Notice No. 09/2024 Subject: Revision in Para 2 (b) of the' Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2023. F. No. 01/94/180/121/AM24/PC-4.—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. 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.

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