TaxTMI 
TaxTMI 
Amendments in Handbook of Procedures 2015-20 and Appendices issued under FTP, 2015-20 - reg.
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.... submit an undertaking to abide by decision of Norms Committee. The provisions in this regard are given in paragraph 4.03 and 4.11 of FTP." 3. Para 4.27 of Handbook of Procedures is amended to read as under: "4.27 Exports/Deemed Export supplies in anticipation or subsequent to issue of an Authorisation. (a) Exports / Deemed Export supplies made from the date of EDI generated file number for an Advance Authorisation, may be accepted towards discharge of EO. Shipping Bills / Tax Invoices should be endorsed with File Number or Authorisation Number to establish co-relation of exports / Deemed Export supplies with Authorisation issued. Export/Deemed Export supply document(s) should also contain details of exempted materials/inputs consumed and technical characteristics of export and import items, as the case may be. (b) If application is approved, authorisation shall be issued based on input / output norms in force on the date of receipt of application by Regional Authority. If in the intervening period (i.e. from date of filing of application and date of issue of authorisation) the norms get changed, the authorization will be issued in proportion to provisional exports / De....
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.... of expiry of initial export obligation period b. Date of expiry of extended export obligation period c. Last date of shipment v. Norms details: a. Serial Number of SION (in case of fixed norms) b. Meeting number, date, Case No. of the Norms Committee vide which norms have been ratified (in case of Para 4.07 cases) 4. Details of physical exports / deemed exports made Sl.No Products Shipping Bill/ Quantity Exported / Supplied Exported/ Invoice/ARE3/CT Supplied 3/ Form A and Tax (with Invoice Technical No Date Physical exports specificati Deemed Exports Total ons/ grade etc. wherever Direct exports Third Party required) exports FOB Value In case of physical exports (as per S/B) In case of Actually deemed exports amount in USD and in INR (as per realized invoices) Item of Import (with 5. Details of imports made against the Authorisation: Imports allowed in the No Technical Authorisation Bill of Entry Details Actual Imports made specifications/grade Qty allowed CIF value No Date etc. w....
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.... am authorised to verify and sign this declaration as per Paragraph 9.06 of the FTP. Page 4 of 12 Place Date Signature of the Applicant Name Designation Official Address Telephone Residential Address Email Address GUIDELINES FOR APPLICANTS [Please see Paragraph 4.46, 4.47 of HBP] 1. Application shall be filed by the authorised signatory as per para 9.06 of FTP. 2. Please upload following documents: a. i. For physical exports: e-BRC Bank Certificate of Exports and Realisation in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, authorisation holders have the option to submit BRC in the format of Appendix-22A as per HBP (2009-2014) till such time online filing of EODC is enabled. ii. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ. However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not pr....
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....P, copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. / Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished. ii. Payment certificate from the project authority in the form given in Appendix 7D supported by eBRC or BRC in the format of Appendix-22B as per HBP (2009-2014). iii. A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product. iv. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value. V. In case where CENVAT/ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorisation shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from either the jurisdictional Central Excise Supdt. or Independent Chartered Accountant or Cost Accoun....
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.... Code 13. Details of other materials to be used in the export product and sought to be imported/procured from sources other than the Authorisation on which drawback benefits is to be availed (not to be filled if Drawback benefits are not being claimed) S No Imported Item Indigenously Procured Item Page 8 of 12 Name, Technical Quantity in Characteristics/ CIF Name, Quantity Value metric units Value Technical in metric Quality etc Characteristi units cs/Quality etc 14. In case of exports made under Deemed Exports category (except for supplies to Advance Authorisation/DFIA/ EPCG Authorisation holders/EOU/EHTP/STP/BTP), please furnish: i. Name of the Project Authority ii. Address of the Project Authority iii GSTIN of the Project Authority iv. Supply Order No v. Delivery period of Supply vi. Credit under which project is financed vii. Method by which order is procured (ICB etc.) 15. In case of request for issuance of Invalidation letter/ ARO (Please tick)(√): a. Invalidation letter b. Advance Release Order (ARO) 16. If so, then please furnish the following details: (i and ii bel....
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....y RBI or such extended period for which RBI permission has been obtained. 6. That I/We have updated the IEC profiles in ANF 1. 7. 8. Place Date We have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, and (iv) The Foreign Exchange Management Act, 1999; (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B. I am authorised to verify and sign this declaration as per paragraph 9.06 of the FTP. Signature of the Applicant Name Designation Official Address Telephone Residential Address Email Address Page 10 of 12 GUIDELINES FOR APPLICANTS [Please see paragraphs 4.29 of FTP & 4.65, 4.69 of HBP] 1. Application shall be filed online only using digital signature. 2. RCMC details need not be given if the same have already been updated in the ANF-1. 3. Please upload Bank Receipt /EFT / Credit Card details evidencing payment of application fee in terms of Appendix 2K and the documents for physical / deemed exports, as the case may be.....
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....RAS. A statement of exports giving details of shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping bill and description of export product. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value. Declaration in Appendix 4H format related to consumption of the inputs endorsed in the DFIA. Page 11 of 12 f. 6. a. b. C. d. e. In case where CENVAT credit facility on inputs have been availed for the exported goods, the goods imported against Actual User DFIA shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from the jurisdictional Central Excise Supdt. Documents to be uploaded for deemed exports: A copy of the invoice or a statement of invoices duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply. However in case of supply of items wh....