DGFT Revises Export Benefit Claim Framework in Chapter 7 of FTP: Introduces General Provision and Updates ANF-7A [Read Order]
The DGFT has introduced a unified General Provision for filing deemed export benefit claims, replacing the earlier procedure-based framework.
![DGFT Revises Export Benefit Claim Framework in Chapter 7 of FTP: Introduces General Provision and Updates ANF-7A [Read Order] DGFT Revises Export Benefit Claim Framework in Chapter 7 of FTP: Introduces General Provision and Updates ANF-7A [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111653-dgft-revises-export-benefit-claim-framework-ftp-general-provision-updates-anf-7a-taxscan.webp)
The Directorate General of Foreign Trade (DGFT) has made amendments to Chapter 7 of the Handbook of Procedures (HBP), replacing the existing “Procedure for Claiming Benefits” with a consolidated “General Provision.”
The Directorate has revised the structure to simplify and streamline the mechanism for claiming deemed export benefits by clearly setting out jurisdictional boundaries and eliminating earlier procedural ambiguities. ANF-7A has also been updated to align with the revised framework.
The amended Para 7.01 now mandates that suppliers or recipients of goods shall submit applications for claiming deemed export benefits strictly in accordance with Para 7.02 of the Foreign Trade Policy (FTP), using the revised ANF-7A.
Applications must be filed with the Jurisdictional Regional Authority (RA) as specified in Appendix 1A, except where supplies are made to Export Oriented Units (EOU).
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For EOU-related supplies, the DTA supplier is required to file the claim before the Jurisdictional RA, while the EOU recipient must approach the Jurisdictional Development Commissioner under Appendix 6H if the supplier has not already claimed the benefit.
The DGFT also mandates online filing of applications once the software becomes operational, thereby eliminating the need for physical submission to the Regional Authority.
Applicants are required to upload all prescribed documents digitally at the time of filing. Claims may only be submitted after full payment corresponding to the supply is realized, and this requirement applies differentially across categories listed under Para 7.02 of the FTP.
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A new Para 7.05(c) has been inserted to stipulate that each ANF-7A application shall pertain to one category of supply only, effectively prohibiting multi-category filings in a single application.
Revised ANF-7A of Appendices & ANFs of Handbook of Procedure is notified with immediate effect.
The attached document also contains the format for the ANF-7A Form.
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