demed export dgft ca certificate under 5b document requirements

[rajat solanki]

https://www.taxtmi.com/circulars?id=54497

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 their 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.

AI Summary

Deemed export documentation for EPCG fulfilment turns on transaction type, payment proof, and recipient receipt records.
Deemed export and EPCG export obligation fulfilment require different document sets depending on the transaction type, including Advance Authorisation supplies, EOU supplies, SEZ supplies and direct physical exports. The discussion lists ARO or back-to-back inland LC, CT-3 or ARE-3, bill of export, shipping bill, invoices, transport proof, receipt endorsement, and payment proof such as e-BRC, bank advice or Appendix 7D certificate. For third-party EPCG exports, supporting documents and linkage to the EPCG holder are emphasised, along with verification that the same export is not claimed elsewhere.