The DGFT ( Directorate General of Foreign Trade ) has amended the ANF-4F Guidelines under HBP ( Handbook Procedures ) 2023 to simplify the Export Obligation Discharge Certificate ( EODC ) for deemed exports.
These amendments, made under the powers conferred by Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, bring significant changes to the documentation requirements for obtaining an EODC in the case of deemed exports.
The revised Para 2 (b) now outlines the following requirements for deemed exports:
“(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.”
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