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Core Purpose

Public Notice No. 09/2024 amending Paragraph 2(b) of the 'Guidelines For Applicants' under ANF-4F of the Handbook of Procedures 2023, revising the documentation required to establish deemed exports for Export Obligation Discharge Certificate (EODC) purposes.

Detailed Summary

Issued by the Directorate General of Foreign Trade, Ministry of Commerce and Industry (Department of Commerce) as Public Notice No. 09/2024 dated 6 June 2024 (F. No. 01/94/180/121/AM24/PC-4), under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023, this notice amends Paragraph 2(b) of the Guidelines For Applicants under ANF-4F of the Handbook of Procedures 2023 governing evidence required for deemed exports, specifying that applicants must furnish system-generated GST e-invoices and corresponding e-way bills (or, where unavailable, certified invoices/statements), shipping bills naming the domestic supplier as intermediate supplier along with authorisation numbers where goods are supplied via an intermediate supplier under paragraph 4.30 of the Handbook of Procedures, e-BRCs, and a chartered-accountant-certified statement of supplies, exports, imports and input consumption; the stated effect is to simplify the EODC procedure and reduce compliance burden for deemed exports; signed by Santosh Kumar Sarangi, Director General of Foreign Trade, Ex-officio Additional Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-06062024-254590 EXTRAORDINARY PART I-Section 1 PUBLISHED BY AUTHORITY No. 148] NEW DELHI, THURSDAY, JUNE 6, 2024/JYAISHTHA 16, 1946 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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