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of <h1>Deemed export benefit claims: ANF-7A jurisdiction, online filing rules, one-application-per-supply category restriction, effective immediately</h1> Chapter 7 of the HBP 2023 and ANF-7A are amended to revise jurisdiction and filing procedure for deemed export benefits. Applications in ANF-7A must be submitted to the Jurisdictional RA as per Appendix 1A (except the specified category), and for supplies to EOUs the DTA supplier must claim from the Jurisdictional RA while the recipient EOU may apply to the Jurisdictional Development Commissioner of SEZ under Appendix 6J only if the supplier has not claimed. The reference for invalidation-letter supplies is corrected to paragraph 4.30 of HBP. Filing is prescribed as online, with document upload and no physical submission, and payment-realisation conditions are clarified by category. A new restriction requires one ANF-7A application per single supply category under FTP para 7.02, with revised ANF-7A effective immediately under DGFT.
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