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TMI BlogRevised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG SchemesX X X X Extracts X X X X X X X X Extracts X X X X ..... F. No. S. Misc 02/2018-19-AM(CH-II) Dated 17.09.2019 PUBLIC NOTICE NO. 74/2019 Sub:- Revised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG Schemes - reg. Attention of the Importers, Exporters, General Trade, Custom Brokers and all other stakeholders in the jurisdiction of Chennai Customs Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17/2009-Cus dated 25-05.2009, 32/2009-cus. dated 25.11.2009, 06/2011-cus dated 18.01.2011, 08/2013-cus dated 04.03.2013 and 15/2014-Cus dated 18.12.2014 inter alia prescribes the norms for execution of Bond/Bank Guarantee in respect of imports made under the AA, DFIA and EPCG Schemes. The said Circular and amending Circular No. 17/2009-Cus dated 25.05.2009 extend exemption from execution of Bank G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate/Union Territory) who have paid GST of ₹ 1 crore or more during the preceding financial year shall also be eligible to claim exemption from furnishing Bank Guarantee under category (e) of importers specified in Table given in para 3.1 of the said Circular. 5. In order to avoid difficulties in the GST regime regarding furnishing of proof of export performance or payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered with the GST Department (Centre/State/Union Territory) for payment of GST. This is also on the lines of similar facility available earlier. The Chartered Accountant will mention his GSTIN and other registration details in the certificate on the lines stipulated earlier. 5. The other provisions of the said Circular, as amended from time to time, remain unchanged. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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