Application for DEPB 4.43B

An application for grant of credit for supplies from DTA to SEZ can be made by the DTA Unit or the SEZ Unit. The DTA unit may claim the benefits either from the Licensing Authority or the Development Commissioner concerned. In case, claim has been filed with the Licensing Authority, the Licensing Authority while allowing the benefits to the DTA unit will simultaneously endorse a copy of the communication to the concerned Development Commissioner along with the details of export documents against which benefits have been allowed for confirmation of the transaction involved. In case, the DTA supplier prefers claim with the Development Commissioner, the Development Commissioner will verify the Denied Entity List(DEL) status of the supplier from the DGFT website before allowing DEPB benefits. The SEZ unit will file application with the Development Commissioner concerned.

An application for grant of credit shall be made in the ‘Ayaat Niryaat form’ along with the following documents:

(1) Bank receipt (in duplicate)/demand draft evidencing payment of application fee in terms of Appendix 21B.

(2) A copy of bill of exports issued by Customs in the SEZ.

(3) A copy of invoice showing FOR value of supply, DEPB entitlement on such supply and total value realized from such sale.

(4) Bank certificate of realization in the form given in Appendix 22B.

(5) In case an SEZ unit opts to apply for the DEPB benefit for such supplies received , a disclaimer certificate from DTA unit declaring that the DTA unit shall not claim any benefit and authorising the SEZ unit to claim DEPB benefits on such supplies.

(Above para 4.43B has been amended vide PN. NO. 34/2005, DT. 27/07/2005)

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An application for grant of credit for supplies from DTA to SEZ units shall be made to the Development Commissioner concerned in the form given in ‘Aayaat Niryaat Form’ along with the following documents:

1. Bank receipt (in duplicate)/ demand draft evidencing payment of application fee in terms of Appendix 21B.

2. A copy of bill of exports issued by Customs in the SEZ.

3. A copy of invoice showing FOR value of supply, DEPB entitlement on such supply and total value realised from such sale.

4. Bank certificate of realisation in the form given in Appendix 22B.

5. In case SEZ unit opts to apply for the DEPB benefit for such supplies received, a disclaimer certificate from DTA unit declaring that the DTA unit shall not claim any benefit on such supplies and authorising SEZ units to claim DEPB benefit on such supplies.]