TaxTMI 
TaxTMI 
Guidelines For Conversion Of Domestic Tariff Area (DTA) Unit Into Export Oriented Unit (EOU)/ Electronic Hardware Technology Park (EHTP)/ Software Technology Park (STP)/ Bio-Technology Park (BTP) Unit
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....ronic Hardware Technology Park (EHTP)/ Software Technology Park (STP)/ Bio-Technology Park (BTP) Unit (Please see Para 6.38 (a) of HBP) DTA units intending to get converted into EOU/EHTP/STP/BTP unit will follow the procedure as below for such conversion:- (1) Apply to concerned Development Commissioner (DC) in a manner as applicable to new units. (2) After getting approval of the project an....
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....ted with DC, (b) Certificate of stock verification obtained from Customs/Excise/GST Authorities. (c) LUT with RA as annexed. (d) Details of imports/exports against all advance authorizations and utilized/ balance materials as per prescribed consumption register. The firm must submit original authorizations and connected documents of exports to concerned R.A. (iii) RA, will calculate unfu....
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....iii) RA would accordingly process case for discharge of obligation and redemption of bond LUT executed against all the advance authorizations issued already. EPCG AUTHORIZATION In case there is an outstanding export obligation under EPCG Scheme, the conversion would be permitted only if either the unit has fulfilled the stipulated Export obligation within the stipulated EO period and obtained E....
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....tual performance has been as under: - Year Import Export CG RM The unit applied for conversion from Duty Exemption /EPCG scheme to EOU Scheme which was approved vide letter No. _____________ dated ______________ subject inter-alia to the condition that penalty imposed by appropriate Authority under the F.T.(D&R) Act, 1992, as amended, for non fulfilment of the conditions of approvals w....