IMPORTANT PROCEDURAL ASPECTS OF THE SERVICE EXPORT FROM INDIA SCHEME (SEIS):
(a). Filing of Application
- An application for grant of duty credit scrip for eligible services rendered shall be filed online for a financial year on annual basis in ANF 3B using digital signature.
- RA to process the application received online after due scrutiny.
(b). Transitional Arrangement
Up to 30.06.2015, applicants in respect of exports on which SFIS are claimed have following choices:-
- To file applications in the manner prescribed in the previous policy (ies)
- To file application under new procedure prescribed (under HBP 2015-2020) for SEIS.
From 1.7.2015, all applications to be submitted under new procedure only.
(c). Determination of jurisdictional Officer of Regional Authority of DGFT
- Applicant shall have option to choose Jurisdictional RA on the basis of Corporate Office/ Registered Office/Head Office / Branch Office address endorsed on IEC for submitting application/applications.
- Option need to be exercised at the beginning of financial year.
- Once an option is exercised, no change would be allowed for claims relating to that year
(d). Port of Registration under SEIS
- In case of scrip applied under Service Exports from India Scheme, the applicant can choose any port as port of registration and mention it in the application at the appropriate column.
- RA will issue the scrip with such port of registration.
- Such Duty credit scrip needs to be registered at the port of registration of duty credit. Once registered at EDI port, scrip can be automatically be used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure.
- In case port of registration is a manual port, TRA shall be required for imports at any other port.
(e). Last date of filing of application for Duty Credit Scrips
- Twelve months from the end of relevant financial year of claim period.
- Late cut: – In case of delay in filing of application you may file with some late cut.
- After expiry of last date but within 6 months —2% of entitlement late cut.
- After expiry of 6 months from last date but up to 12 months —5 % late cut.
- After expiry of 12 months from last date but on or before the end of 2 years.10 % of entitlement late cut.
(f). Validity period and Re-validation
- Duty Credit Scrip to be valid for a period of 18 months from the date of issue and must be valid on the date on which actual debit of duty is made.
- Revalidation of Duty Credit Scrip shall not be permitted unless validity has expired while in custody of Customs Authority/RA.
(g). Facility for Split Scrips
- On request, split certificates of Duty Credit Scrip subject to a minimum of Rs. 5 Lakh each and multiples thereof may also be issued, at the time of application.
- After issuance, splits certificates permitted with same port of registration as appearing on the original Scrip-in respect of EDI enabled ports.
- The facility of splits shall not be allowed after issue of Scrip-in case of export through non- EDI ports.
(h). Procedure to upload documents by Chartered Accountant/Company Secretary/Cost Accountant
- Some of the Annexures attached to ANF 3 B, ANF 3C and ANF 3D, – are required to be signed by these Chartered Accountant/Company Secretary/Cost Accountant signatories.
- Electronic procedure is being developed to upload digitally signed documents by the above said signatories.
- Till such time, such Annexures attached to ANF 3B, ANF3C, ANF3D would continue to be submitted in physical from to RA.
- After creation of such facility, Exporter will be required to link digitally uploaded annexure with his online applications.
(i). Import from private/public Bonded warehouse
- Entitlement can be used for import from private / public bonded warehouses subject to fulfillment of paragraph 2.36 of FTP and terms and conditions of DoR notification.
(j) Re-Export of defective/unfit goods
- Goods imported which are found defective or unfit for use, may be re-exported, as per DoR guidelines.
- Where Duty Credit Scrip has been used for imports, Customs shall issue a certificate containing particulars of Scrip used, date of import of re-exported goods and amount debited while importing such goods.
- Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective / unfit goods.
