Amendments to ANF 4F/4G update export documentation and DFIA procedures for GST and missing EP shipping bill copies. Amendments to ANF 4F and ANF 4G align Handbook of Procedures 2015 2020 with GST and non issuance of EP Shipping Bill copies by Customs by permitting e BRC/FIRC, Appendix 2L/2U formats and, where EP copies are not provided, submission of self certified Exporter Copy of the Shipping Bill; they maintain documentary requirements for deemed exports, require exclusion of agency/commission when computing FOB for value addition, restrict post obligation use of inputs where CENVAT/ITC was availed, and mandate online filing with digital signature along with prescribed declarations and supporting certificates.
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Amendments to ANF 4F/4G update export documentation and DFIA procedures for GST and missing EP shipping bill copies.
Amendments to ANF 4F and ANF 4G align Handbook of Procedures 2015 2020 with GST and non issuance of EP Shipping Bill copies by Customs by permitting e BRC/FIRC, Appendix 2L/2U formats and, where EP copies are not provided, submission of self certified Exporter Copy of the Shipping Bill; they maintain documentary requirements for deemed exports, require exclusion of agency/commission when computing FOB for value addition, restrict post obligation use of inputs where CENVAT/ITC was availed, and mandate online filing with digital signature along with prescribed declarations and supporting certificates.
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