TaxTMI 
TaxTMI 
Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. - Amendment in (i) paras 6.06, 6.20 and 6.40 of Hand Book of Procedures(HBP) 2015-2020; and (ii) Appendix 6E, 6G, 6H, 6M, 5C and ANF 6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-2020
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....endices and Aayat Niryat Forms of FTP 2015-2020-reg. In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy 2015-2020, the Director General of Foreign Trade hereby makes the following amendments in (i) paras 6.06, 6.20 and 6.40 of Hand Book of Procedures(HBP) 2015-20 and (ii) Appendix 6E, 6G, 6H, 6M, 5C and ANF 6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-20: Amendments in Hand Book of Procedures(HBP) 2015-20: S.No. Para No. Existing Para Revised Para 1. 6.06 (b) Procedure as prescribed under Customs / Central Excise rules for EOUs and units in EHTP / STP / BTP will be followed and appropriate bond executed with Customs / Central Excise authorities. (b) Procedure as prescribed under Cust....
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.... submitted to the Development Commissioner concerned in the application as given in ANF-6C. The application shall be certified by an independent Chartered Accountant/Cost Accountant and endorsed by the Bond Officer of Customs/Central Excise having jurisdiction over the unit. The Development Commissioner concerned will determine the extent of the DTA sale admissible and issue authorization in terms of value. However, EOUs having status holder certificate can sell finished goods into DTA under para 6.08 (a) of Foreign Trade Policy under intimation to concerned Development Commissioner and Jurisdictional Central Excise Authority in terms of Para 6.40 (h) of HBP. DTA sale in terms of para 6.08 (a) of Policy shall be allowed only after adjustmen....
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.... (i) Chartered Accountant's Certificate / Cost Accountant's Certificate, meeting the following criteria, certifying receipt of the goods as shown in ANNEXURE-II in the premises of the unit, scrutiny of original invoice/bill of the supplier and proof of payment against each invoice/bill and its reconciliation with 'C' Form. In case of IT enabled services (ITES)/Business Process Outsourcing (BPO) units, reconciliation with 'C' form will not be necessary as they are not eligible for issue of 'C' form. 4. Appendix 6H Annexure-I Application for claiming reimbursement of Central Sales Tax against 'C' Form and in case of IT enabled Services (ITES)/Business Process Outsourcing (BPOs) Units without 'C&....
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..../BPO Unit (i) Sales Tax Registration No. (with date of issue) of the supplier under Section 7 of the Central Sales Tax Act, 1956. 5. Appendix 6H Annexure-II (i) The following documents/records have been furnished by the applicant and have been examined and verified by me/us, namely material handling register certified by the zone administration/Bonding Officer, original invoice/bill, books of accounts and I Bank statement. (i) The following documents/records have been furnished by the applicant and have been examined and verified by me/us, namely material handling registers certified by the zone administration/Jurisdictional Officer, original invoice/bill, books of accounts and I Bank statement, 6. Appendix 6M DTA units intending to....