Existing Para 2 (b) (i) of ANF-4F

Revised Para 2 (b) (i) of ANF-4F

2(b) For Deemed Exports
(i) A copy of the Tax invoice for supplies as prescribed under GST rules duly signed by the unit receiving the material and their jurisdictional excise/Customs authorities, certifying the item of supply, its quantity, value, and date of such supply. However, in case of supply before 01-07-2017, of items which are non-excisable or supply of excisable items to a unit producing a non-excisable product(s), a project authority certificate (PAC) certifying quantity, value, and date of supply would be acceptable in lieu of excise certification.
However, in respect of supplies to EOU/EHTP/STP/ BTP, the procedure prescribed in Circular No. 14/14/2017-GST, dated 06-11-2017 issued by GST Policy Wing, Central Board of Excise and Customs, Department of Revenue shall be followed. Accordingly, a copy of Form A along with a copy of the Tax Invoice duly endorsed by the recipient shall be considered as proof of deemed export supplies.
However, in the case of a 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, a copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. I Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.

2(b) For Deemed Exports
(i) A copy of the invoice or a statement of invoices duly signed by the unit receiving the material certifying the item of supply, its quantity, value, and date of such supply. However, in case of the supply of items that are non-excisable or supply of excisable items to a unit producing non-excisable product(s), a project authority certificate (PAC) certifying quantity, Value, and date of supply would be acceptable in lieu of excise/GST certification.
However, in respect of supplies to EOU/EHTP/STP/ BTP, a copy of CT-3/ ARE-3 duly signed by the jurisdictional excise/GST authorities certifying the item of supply, its quantity, value, and date of such supply can be furnished in lieu of the excise/GST attested invoice (s) or statement of invoices as given above.
However, in case of a 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, a copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. I Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.