The Directorate General of Foreign Trade (DGFT) on June 06, 2024, notified regarding Revision in Para 2 (b) of the Guidelines for Applicants under ANF-4F of the Hand Book of Procedures 2023.
The following amendment in Para 2 (b) of the Guidelines for Applicants underANF-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
[Notification No. 09/2024]
