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The Directorate General of Foreign Trade amends Paragraph 2 (b) of the guidelines for applicants under ANF-4F of the Handbook of Procedures 2023. The amendment applies to applicants for deemed exports. Applicants must submit copies of system generated GST e-invoices and corresponding e-way bills or certified invoices, shipping bills for direct port supplies, e-BRCs, and a statement of supplies, exports, imports, and input consumption certified by an Independent Chartered Accountant.
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(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I SECTION-I) Government of India Ministry Commerce & Industry Department Of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi
Public Notice No. 09/2024 Dated $06^{\text{th}}$ June, 2024
Subject: Revision in Para 2 (b) of the' Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2023.
In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendment in Para 2 (b) of the Guidelines For Applicants under ANF-4F of Handbook of Procedures 2023
The said Para 2 (b) of ANF 4 F is as amended given below.
(b) For Deemed Exports -
i) Copies of system generated GST e- invoices and corresponding e-way bills.( However, where system generated e- invoices and corresponding e-way bills cannot be provided for reasons to be stated, Copy of invoices or a statement of invoices, duly certified by the GST authorities of supplier/recipient may be furnished.)
ii) 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./Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.
iii) e-BRCs
iv) Statement of supplies / exports and imports made and actual consumption of inputs in the items exported towards discharge of export obligation prepared and duly certified by Independent Chartered Accountant.
Effect of this Public Notice: Para 2 (b) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2023 has been revised to simplify the procedure and reduce the compliance burden for applying EODC in case of deemed exports.
[Image omitted. See the official document.]
Santosh Kumar Sarangi Director General of Foreign Trade Ex-officio Additional Secretary to Government of India E-mail:dgft@nic.in
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