DGFT amends the para 4.95 (j) of the HBP and notification of the ANF 4R

Jun 14, 2019 | by Avantis RegTech Legal Research Team


The Directorate General of Foreign Trade (DGFT) on June 13, 2019, has amended the Para 4.95 (j) of the Handbook of Procedures (HBP), 2015-2020, which specifies the Procedure to apply for the Scheme for RoSCTL and the Notification of the ANR 4R (Page 2).

The amended Para 4.95 of HBP is as under:

Current Para 4.95 (j)

Amended Para 4.95 (j)

Last date of filing of application for Duty Credit Scrips: The application will have to be filed within one year of the shipping bills from ICEGATE to DGFT server. After this period, no application can be filed and the shipping bills would become time barred. There is no provision of late cut under Rebate of State and Central Taxes and Levies (RoSCTL). The Scheme is valid for export made upto March 31, 2020 only.

Last date of filing of application for Duty Credit Scrips: The application will have to be filed within one year of the Let Export Date (as per para 9.12 (d) of the HBP 2015-20) of the shipping bills. After this period, no application can be filed and the shipping bills would become time barred. There is no provision of late cut under Rebate of State and Central Taxes and Levies (RoSCTL). The Scheme is valid for export made upto March 31, 2020 only.

Effect of the Public Notice: The criteria for claiming RoSCTL under the scrip mechanism has been changed, under which applications are now required to be filed within 1 year of the Let Export date as mentioned in the Shipping Bill. Further ANF 4R, the application form for claiming rebate under RoSCTL is also notified.

[Public Notice No. 10/2015-2020]

Click here to download the Public Notice.


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