https://taxguru.in/wp-content/uploads/2016/05/annex-pn0816.pdf
Clients have requested to provide an certificate where demeed export has been done for export obligation of epcg and the client sells crss sheet and coils, what are document requirement for it
in case of manufactured exporter who uses steel sheet as raw material
and if directly exported by exporter
is brc mandatory for recipets in local currency in deemed exports
is shipping bill of third party exported needs to have epcg lisence number in thier shipping bill
advance authorisation and
the certificate only mandated what to be checked a) For deemed exports: (i) Copy of ARO/Back-to-back inland letter of Credit of Advance Authorisation for intermediate Supplies or Supply invoices or CT3/ARE3 duly certified by the Bond Office of EOU concerned showing that supplies have been received. (ii) e-BRC as evidence of having received the payment through normal banking channel or a self certified copy of payment certificate issued by the Project Authority concerned in the form given in Appendix-7D. but which documents are required for which type of transaction
demed export dgft ca certificate under 5b document requirements
rajat solanki
Deemed export documentation requirements under EPCG and Advance Authorisation focus on proof of supply, payment evidence, and certificate format. Issues relating to documentary requirements for deemed exports and related export-obligation compliance under EPCG and Advance Authorisation frameworks, including supplies by manufactured exporters using steel sheet raw material and direct exports by the exporter. The discussion refers to the certificate requirement and asks which documents are needed for different transaction types, such as copies of ARO or back-to-back inland letters of credit, supply invoices, CT3 or ARE3 documents, e-BRC evidence, or a self-certified payment certificate in the prescribed form. (AI Summary)
TaxTMI
TaxTMI