Service export reporting: STP units must file monthly SERF returns to capture specified services export data. STP units must file monthly the Service Exports Reporting Form (SERF) prescribed in Annexure VI of Appendix 6E to the designated officer in STP, reporting services classified in Annexure V. The amendment inserts Clause 6(A) into Appendix 6E and adds Annexures V and VI, while retaining existing requirements for EOUs/EHTP/STP/BTP to maintain accounts and file digitally signed quarterly and annual reports to the designated officer and Customs/Central Excise authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service export reporting: STP units must file monthly SERF returns to capture specified services export data.
STP units must file monthly the Service Exports Reporting Form (SERF) prescribed in Annexure VI of Appendix 6E to the designated officer in STP, reporting services classified in Annexure V. The amendment inserts Clause 6(A) into Appendix 6E and adds Annexures V and VI, while retaining existing requirements for EOUs/EHTP/STP/BTP to maintain accounts and file digitally signed quarterly and annual reports to the designated officer and Customs/Central Excise authorities.
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