Document Evidencing Deemed Export Supplies Notified

· Sign by Receiving Unit Invoice or Project Authority Certificate or Shipping Bill are Evidences

[DGFT Public Notice No. 11/2015-2020 dated 07 June 2022]

Effect of this Public Notice: Para 2 (b)(i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020 has been amended to simplify the procedure and reduce the compliance burden for applying EODC in case of deemed exports.

Subject: Amendments in Para 2 (b)(i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020.

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2015-2020, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendments in Para 2 (b)(i) of the Guidelines For Applicants under ANF-4F of Handbook of Procedures 2015-2020:

2(b) For Deemed Exports

(i) A copy of the invoice or a statement of invoices duly signed by the unit receiving the material certifying the item of supply, its quantity, value and date of such supply. However in case of supply of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise/GST certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, a copy of CT-3/ARE-3 duly signed by the jurisdictional excise/GST authorities certifying the item of supply, its quantity, value and date of such supply can be furnished in lieu of the excise/GST attested invoice (s) or statement of invoices as given above. However in case of supply of the product by the Intermediate supplier to the port directly for export by the ultimate exporter, (holder of Advance Authorisation or DFIA) in terms of paragraph 4.30 of HBP, copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. I Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.

[Issued from File No. 01/94/180/234/AM20/PC-4]

b. For deemed exports:

i. A copy of Tax invoice for supplies as prescribed under GST rules duly signed by the unit receiving the material and their jurisdictional excise/GST/Customs authorities, as the case may be, certifying the item of supply, technical characteristics, its quantity, value and date of such supply. However in case of supply before 1.7.2017 f items which are non-excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/STP/BTP, such certificates shall be issued by the designated bond officer. However, in case of supply made prior to 01.07.2017, the documents prescribe in ANF-4F as on 01.07.2017 shall be submitted procedure prescribed in Circular No-14/14/2017-GST dated 6th November, 2017 issued by GST Policy Wing, Central Board of Excise and Customs, Department of Revenue shall be followed. Accordingly, copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of deemed export supplies. However in case of supply of the product by the Intermediate supplier to the port directly for export by the ultimate exporter (holder of Advance Authorisation or DFIA} in terms of paragraph 4.30 of HBP, copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. I Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.