Guidelines for Applicants:

Along with filling the ANF 3B as below, the Applicants shall upload the following documents online

1. Documentary Evidence in the form of a CA/CWA/CS Certificate, which certifies that payments in INR for services rendered as under Appendix 3E have been scrutinized and these payments in INR are approved under RBI guidelines as deemed to be received in foreign exchange and deemed to be earned in foreign exchange – is required to be submitted by applicants which claims benefits for INR payments.

(Above 1. has been amended vide PUBLIC NOTICE NO. 06/2019, DT. 07/05/2019 )

[OLD- 1. Documentary evidence of payments which are approved by RBI as deemed to be received in foreign exchange and deemed to be earned in foreign exchange for services in Appendix 3E.]

2. In case the description of the services as per the invoices is different from the Description of Services in the Appendix 3D/3E, then the copies of the sample invoices for each of the different service shall be uploaded by the Applicant.

(To be filled by the Applicant online in the SEIS E-com module for the relevant year)
 

Guidelines for filling the Table above:

1) If the "Total NFE in USD" in Col. No. 7 of the Table above exceeds the minimum earnings criteria prescribed at para 3.08 (b) of FTP, the RA will issue scrip as per entitlement. In case amount in Col. No. 7 of the Table above is negative, entitlement for the period is zero, hence no scrip would be issued.

2) For calculation of Entitlement under SEIS for the year of rendering service 2017-18, if the Net Foreign Exchange Earnings of a period 1 or period 2 is negative (as in Column 7 of the table above) the negative NFE would be added with the other period, as the case may be, for arriving at the NFE of the other period. The applicant would be granted a scrip, only if this NFE is positive. The entitlement would be based on the prescribed rates for the period in which positive NFE is achieved. The minimum NFE earnings criteria for the year 2017-18 period would need to be assessed as in para 3.08(b) separately for the whole year, irrespective of the calculation in this note.

3) The Applicants have an option of uploading online, the Table as in Serial no. 4 in Excel format.

4) In case, more than one service category is applied for under SEIS, the applicant may suitably calculate the entitlement as described in (1) and (2) above

5. Write up of services rendered and justification of its eligibility as per the provisional Central PC code mentioned in Appendix 3D as notified from time to time
 

1. I/ We hereby certify that :

A. the entity for whom the application has been made have not been, penalized/ have been penalized (please cut across in applicable portion) under any of the following Acts (as amended from time to time) in the last five years:

(i) The Customs Act, 1962,

(ii) The Central Excise Act 1944,

(iii) Foreign Trade (Development & Regulation) Act 1992,

(iv) The Foreign Exchange Management Act,1999; and

(v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974

(vi) The GST Acts

(vii) SEZ Acts and Rules

B. None of the Directors / Partners / Proprietor / Karta / Trustees of the company /firm /HUF/Trust, (as the case may be), is/are a Director(s) / Partner(s) / Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT.

C. neither the Registered Office of the company / Head Office of the firm / nor any of its Branch Office(s)/ Unit(s)/ Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import / export under any of the provisions of the Policy.

2. I hereby certify that foreign exchange earned on account of services rendered from India alone in terms of Para 9.51 (i) and Para 9.51 (ii) of FTP has been taken into account for this application under SEIS as per Para 3.08(a) of FTP 2015-20

3. I hereby declare that there is no supply of service by unit located in DTA to SEZ Unit as provided in Policy Circular No.1, dated 11.06.2015

4. I hereby declare that my main line of business is services and therefore SEPC RCMC is being submitted with this application.

Or

I hereby declare that my main line of business is not services and therefore, the RCMC from ...................................................................... has been submitted

5. I hereby declare that foreign exchange earned against services are exclusive of taxes paid to Central/state government as per Trade notice 11 dt. 21.07.2016 of DGFT.

6. I hereby declare that I have perused the ineligible categories as present in the para 3.09 of the FTP 2015-20 and the Annexure to Appendix 3D updated from time to time, and I declare that no service for which a claim has been filed under this application is covered under any of these ineligible categories.

7. I hereby declare that no claim under this SEIS pertains to Transfer of export performance, which not permitted under Para 3.17 of FTP, 2015-20.

8. I have gone through the Appendix 3D and the Central Product Classification Provisional list (available in the downloads section of www.dgft.gov.in, and as updated from time to time) and the services for which SEIS claim is being made fall under the Codes as mentioned in the Appendix 3D

9. I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures

10. I/We hereby certify that that particulars and statements made in this application are true and correct and nothing has been concealed or held there ANF 3B from. I/We fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. In case of ineligible claim/ over claim, I shall be under obligation to refund the ineligible claim/ overclaim in electronic mode/ any other permitted mode of payment with interest at the rate with interest at the rate prescribed under section 28 A A of the Customs Act 1962, from the date of issue of scrip in the relevant Head of Account of Customs within one month. I understand that I shall also be under obligation to surrender, the scrip whether partially utilized or fully unutilized, at any stage, if asked to do so by the DGFT.

11. I hereby certify that I am authorized to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy.
 

 __
|__| This box needs to be ticked while submitting the application online, in order to have accepted the declarations 1 to 12 to proceed with the submission of the application online.
 

Enclosure to ANF 3B

Instruction for Chartered Accountant (CA) / Cost and Works Accountant (ICWA) / Company Secretary (CS) for filling up Annexure A to C.

1. It is mandatory to fill all columns in Annexure A to C, even if the amount is NIL.

2. Expenses for the purpose of Annexure C shall mean Total expenses / payment / remittances of Foreign Exchange by the IEC holder, relating to service sector in the relevant period/ FY

3. If the IEC holder is a manufacturer of goods as well as service provider, then the foreign exchange earnings and Total expenses/ payment /remittances shall be taken into account for service sector only.

4. The certifying professional should ensure that the application in coherence with the UN Central Product Classification Provisional List and Descriptions therein, before filing this claim. In cases of mis-declaration, action shall be initiated as per existing laws, rules and regulations

5. All pages of the Enclosure to ANF 3B needs to be attested by the CA/ Chartered Accountant (CA) / Cost and Works Accountant (ICWA) / Company Secretary (CS)

CERTIFICATE OF CHARTERED ACCOUNTANT (CA) / COST AND WORKS ACCOUNTANT (ICWA) / COMPANY SECRETARY (CS)

I have examined prescribed registers and also relevant records of
M/ s ____________________________________
Having IEC Number ________________________
for period ________________________________
and certify that:

1. Bills, Invoices, Forward Inward Remittance Certificates (FIRCs), Bank Realization Certificates, Certificate from international credit card companies, and evidences of foreign exchange earnings have been examined and verified by me.

2. Relevant records relating to Total expenses /payment/remittances of Foreign Exchange, by the IEC holder, relating to service sector in the Financial year have been examined and verified by me.

3. Services for which benefit is claimed do not include ineligible services and remittances as per the FTP and HBP 2015-20, Policy circulars and Trade Notices as published from time to time.

4. Neither I, nor any of my / our partners is a partner, director, or an employee of above-named entity, its Group companies or its associated concerns.

5. Details of Foreign Exchange Earned for Supply of Service From India to outside India or in India, and Total expenses /payment/remittances of Foreign Exchange by the IEC holder, relating to service sector in the Financial year is as under the Table 1 below.

6. I have verified the information in the Si no. 6 to 12 of the ANF 3B, filled by the applicant and have found them to be correct

7. I hereby declare that I have correlated all the Invoices mentioned in Annexure B of this certificate with the corresponding proof of remittance and found them to be correct. I hereby declare that I have correlated the description of these invoices with the corresponding service category as per Appendix 3D and have filled the table 1 of this certificate and the provisional CPC code in Annexure B accordingly.

Table 1.

CATEGORY WISE details of Net Foreign Exchange earned for eligible services
(please read the Guidelines to the table in S1 no. 4 of the ANF 3B)
 

A write up of services rendered and justification of its eligibility as per the provisional Central PC code mentioned in Appendix 3D as updated from time to time
 

B 1. For the service categories, Medical and Dental Services (Provisional CPC 9312), Hospital Services (Provisional CPC 9311) and Hotels and Restaurants (including catering) (Provisional CPC 641-643), invoice-wise matching with FIRC/ proof of payment will not be required and instead, a consolidated statement of both invoices and FIRCs/proofs of payment may be submitted.

(Above proviso has been inserted vide PUBLIC NOTICE NO. 06/2019, DT. 07/05/2019 )

Calculation of Total expenses / a ment/remittances in the financial year:
 

5. Sector wise details of Net Foreign Exchange earnedfor eligible services:
 

#-If the amount in Col. No. 7 of Serial Number 5 exceeds the minimum earnings criteria prescribed at para 3.08 (b) of FTP, the RA will issue scrip. In case amount in Col. No. 7 of Serial Number 5 is negative, No scrip shall be issued

DECLARATION/UNDERTAKING

1. I/We hereby certify that :

B. the entity for whom the application has been made have not been penalized under any of the following Acts (as amended from time to time):

(i) The Customs Act, 1962,

(ii) The Central Excise Act 1944,

(iii) Foreign Trade (Development & Regulation) Act 1992,

(iv) The Foreign Exchange Management Act,1999; and

(v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974

C. none of the Directors / Partners / Proprietor / Karta / Trustees of the company /firm /HUF/Trust, (as the case may be), is/are a Director(s) / Partner(s) / Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT;

D. neither the Registered Office of the company / Head Office of the firm / nor any of its Branch Office(s)/ Unit(s)/ Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import / export under any of the provisions of the Policy;

2. I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures

3. I/We hereby certify that that particulars and statements made in this application are true and correct and nothing has been concealed or held therefrom. I/We fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted.

4. I hereby certify that I am authorized to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy.

5. I hereby certify that foreign exchange earned on account of services rendered from India alone in terms of Para 9.51 (i) and Para 9.51 (ii) of FTP has been taken into account for this application under SEIS as per Para 3.08(a) of FTP 2015-20 and these do not fall under any category or service which are not eligible as per Para 3.08 and 3.09 of FTP 2015-20.

_______ Tick the box as acceptance of declaration/ undertaking and fill in the details below.
 

Enclosure to ANF 3B

I have examined prescribed registers and also relevant records of M/s..........................…………………………… havingIEC Number……………………... for period ………………… ……….. and certify that:

1. Bills, Invoices, Forward Inward Remittance Certificates (FIRCs), Bank Realization Certificates, Certificate from international credit card companies, and evidences of foreign exchange earnings have been examined and verified by me.

2. Relevant records relating to Total expenses /payment/remittances of Foreign Exchange, by the IEC holder, relating to service sector in the Financial yearhave been examined and verified by me.

3. Services for which benefit is claimed does not include ineligible services and remittances as listed under Para 3.09 of FTP 2015-20.

4. Neither I, nor any of my / our partners is a partner, director, or an employee of above-named entity, its Group companies or its associated concerns.

5. Details of Foreign Exchange Earned for Supply of Service From India to outside India or in India, (as certified in Annexure A to C) and Total expenses /payment/remittances of Foreign Exchange by the IEC holder, relating to service sector in the Financial year (as certified in Annexure D of this Certificate) for the period …………………….. is as under:
 

7. Sector wise details of Net Foreign Exchange earned for eligible services
 

Annexure-A

Calculation of Foreign Exchange Earnings for services covered under per Para 9.51(i) of FTP
 

Annexure-B

Calculation of Foreign Exchange Earnings for services covered under Para 9.51(ii) of FTP
 

Annexure-C

Calculation of Supply of an eligible service, and also appearing in Appendix 3E , in India relating to services where value is realized exports paid in Indian Rupees which are otherwise considered as having been paid for in free foreign exchange by RBI.
 

Annexure-D

Calculation of Total expenses /payment/remittancesinthe financial year:
 

Instruction for filling up Annexure A to D.

1. It is mandatory to fill all column in Annexure A to D even if the amount is NIL.

2. Exchange rate for conversion shall be the rate as notified by Customs.

3. Expenses for the purpose of Annexure D shall mean Total expenses / payment / remittances of Foreign Exchange by the IEC holder, relating to service sector in the Financial year.

4. If the IEC holder is a manufacturer of goods as well as service provider, then the foreign exchange earning and Total expenses/payment /remittances shall be taken into account for service sector only. ]