NEW REFUND SCHEME FOR EXPORTERS IN SERVICE TAX (PART-II)

[Dr. Sanjiv Agarwal]

This article is in continuation of part I web hosted on 17.9.2009

Allotment of Service Tax Code Number to Exporters

Exporters (other than registered manufacturer- exporters) are required to obtain service tax registration code number under the refund scheme available to exporters. CBEC has prescribed new procedure for refund of duties/ tax by exporters vide Notification No 17/2009-ST dated 7.7.2009.

Authority                  Notification 17/2009-ST dated 17.7.2009

Form  A 2                 Form for allotment of service tax code number to merchant exporters

Non applicable         Form A 2 is not meant for registered manufacturer- exporters

Requirements   

Following points need to be noted by the exporters -

(a)       The exporter who is not registered under the Central Excise Act, 1944 should get himself registered before filing a refund claim.

(b)        Exporter should, before filing a refund claim, file a declaration in prescribed Form A.2 (vide Notification No 17/2009-ST dated 7.7.2009)

(c)       Form A-2 is to be filed with Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or head office of such exporter.

(d)       Jurisdiction of excise authorities can be only over registered office or head office, and not over any other office of the exporter.

(e)       Assistant / Deputy Commissioner of Central Excise shall verify the Form A-2

(f)        After due verification, he shall allot a service tax code (STC) number to the exporter.

(g)       Service tax code should be allotted  within seven days form the date of receipt of Form A -2

(h)       Once code is allotted, exporter can file refund claim in preached From No A-1 in which STC is also required to be mentioned.

 

Contents of  Form A-2

Form A-2 contains the following particulars or information about the exporter-

(a)       name

(b)       address of head/ registered office

(c)       import-export code number (IED)

(d)       details of bank branch, viz, name, branch, account number

(e)       exporter's constitution, whether proprietor, partnership , private limited company etc.

(f)        Name, address and phone numbers  of proprietor/ partners/ director.

(g)       Name, address and designation of authorized signatories.

(h)       Declaration about

(i)     truth,  correctness   and completeness of information along with authorization to sign, and

            (ii)    maintaining all relevant books, makers then available at the declared premises

                    (administrative office/ head office) at all reasonable times for inspection by

                    departmental officers .

 

Text of Form A- 2

Form A-2

[see Paragraph 2(d)]

Declaration to be given by merchant exporter under Clause 2(c) of the notification No. 17/2009- ST dated 07/07//2009

1 . Name of the exporter:

2. Address of the registered office or head office of the Exporter :

3.  Permanent Account Number (PAN) of the Exporter :

4. Import Export Code (IEC) of the Exporter :

5. Details of Bank Account of the Exporter :

(a) Name of the Bank :

(b) Name of the Branch :

 (c) Account Number :

6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private /Registered Public Limited Company /Others (specify)]Limited Company

  (b) Name, address and telephone number of proprietor /partner /director

 7. Name, designation and address of the authorised signatory / signatories:

8. I / We hereby declare that-

(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;

(ii) I / we shall maintain records pertaining to export goods and the taxable services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.

 

(Signature of the applicant / authorised person with stamp)

 

Date:

Place:

 

(to be continued )