TaxTMI 
TaxTMI 
Operationalisation of the Inventory-based Cross-border E-Commerce Facilitation Framework under the Handbook of Procedures, 2023
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....e Exporter-on-Record i. An application for registration as an Exporter-on-Record shall be made in the form and manner prescribed in Aayaat Niryaat Form (ANF) 9A, along with the documents specified therein. ii. The Exporter-on-Record shall intimate DGFT of any change in the particulars furnished at the time of registration, within 30 days from the date of such change, in a revised ANF-9A. Upon receipt of such intimation, DGFT may examine whether the Exporter-on-Record continues to satisfy the eligibility conditions prescribed under the Framework and may confirm, modify, suspend or cancel the registration, as may be appropriate. iii. The digital repository maintained as per Para 9.16 of the Foreign Trade Policy shall: a. be accessible to DGFT and such other authorities as may be authorised under applicable law from time to time, and shall remain operational regardless of the multiplicity of locations at which Export Inventory is held; and b. link procurement records, GST invoices and export documents of the Exporter- on-Record to the records of each Seller-on-Record. iv. The Exporter-on-Record shall ensure that goods held in Expor....
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.... ii. Returned or rejected consignments received from buyers outside India shall be re-exported, returned to the Seller-on-Record, or disposed of by destruction or such other means as may be agreed, not later than 30 days from the date of receipt of such consignment in India. iii. Terms governing the handling of such goods, including cancellation, return or rejection of the export order, repair, re-export, destruction or disposal of goods, shall be explicitly defined in the agreement between Seller-on-Record and Exporter-on- Record. Such terms shall be fair, transparent, and verifiable. 9.06 Compliance Certification i. The Exporter-on-Record shall obtain from an independent Chartered Accountant, Cost Accountant, or such other professional as may be specified by DGFT, a certificate confirming compliance with the obligations prescribed under this Framework, including those relating to: a. maintenance and segregation of Export Inventory; b. prohibition on domestic diversion of Export Inventory, including in respect of returned or rejected consignments; c. seller visibility and brand disclosure obligations; d. payment settlemen....
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....ion or comments from the parties or the Regional Authority as it considers necessary before issuing such administrative directions or recommendations as may be considered appropriate under this Framework. iv. Nothing in this para shall derogate from the rights of a Seller-on-Record that is a micro or small enterprise under the Micro, Small and Medium Enterprises Development Act, 2006, including the right to make a reference to the Micro and Small Enterprises Facilitation Council under Section 18 of that Act. 2. Aayaat Niryaat Form (ANF) 9A, for the "Application for Registration as Exporter-on- Record (EOR) under the Inventory-based Cross-border E-Commerce Facilitation Framework", placed at Annexure-I to this Public Notice is hereby notified. Effect of this Public Notice: The operational procedures for implementation of the Inventory-based Cross-border E-Commerce Facilitation Framework, including registration of Exporters-on-Record, inventory management, seller visibility, reverse logistics, compliance certification, dispute resolution, and related procedural requirements as well as ANF-9A for application for registration of Exporters-on-Record are hereby notified wit....
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....e completed only where this Form is submitted for amendment of registration.) i. Purpose of Submission Change in Constitution of the Applicant Change in Name of the Applicant Change in Registered Office Address @Amp .. Change in Authorised Signatory Change in Shareholding Pattern / FDI Change in Relationship with E-Commerce Entity Change in Warehouse / Export Inventory Location(s) Addition / Deletion of E-Commerce Platform(s) Change in Contact Details Surrender of Registration Any other material change ii. Details of Amendment Particular Existing Registration Particulars Revised Particulars Effective Date of Change 7. Declaration I / We, (name of applicant entity), hereby declare, undertake, and acknowledge the following on behalf of the applicant entity: i. The information furnished in this application and in all accompanying documents is true, correct, and complete to the best of my / our knowledge and belief. Nothing material has been concealed, withheld, or misrepresented. ii. I undertake to carry out all operations under the Inventory-based Cross-Border E-Commerce Facilitation Framework in strict compliance with the Foreign Trade (Development & Regul....