Скачать презентацию Uniformity approach of Statutory Services STP EHTP Scheme 1 Скачать презентацию Uniformity approach of Statutory Services STP EHTP Scheme 1

7513d4f4630633404c649fc10d8ba227.ppt

  • Количество слайдов: 93

Uniformity approach of Statutory Services (STP/EHTP Scheme) 1 Uniformity approach of Statutory Services (STP/EHTP Scheme) 1

List of STP Services 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. List of STP Services 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. New unit registration under STP/EHTP Scheme Procedure for Post Registration and Formalities a. Legal Undertaking b. Registration cum membership certificate (RCMC) c. Attestation of list of capital Goods d. Issue of Green card Procedure for Import Certification Procedure for Excise Exemption Certification Procedure for Approval of Re-Export of CG Procedure for Shifting Approval Procedure for Bonding of Imported Capital Goods Procedure for De-Bonding of Duty Free Capital Goods Procedure for Change of Name Procedure for Expansion of Location Procedure for DTA Sales Cntd… 2

List of STP Services 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. List of STP Services 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. Procedure for Sub-Contracting Procedure for Enhancement of Capital Goods Procedure for De-Bonding of Premises Procedure for Exit from STP/EHTP Scheme Procedure for Exports Certification Procedure For Renewal & Revalidation of Letter of Permission and Green Card Procedure For Reimbursement of Central Sales Tax Procedure For Other statutory approvals a. Destruction of/Scrapping of Capital Goods b. Donation of Computer and Computer peripherals c. Procedure for Free movement of CG d. Procedure for Common Sharing of equipments by STP/EHTP units of the same entity/parent Procedure For Merger/Acquisition/Amalgamation/Takeover of Unit/change in implementing agency Procedure For Conversion from STP Scheme to EOU/EPCG Scheme Procedure for Broad Banding of LOP for STP/EHTP units Cntd… 3

List of STP Services 23. 24. 25. 26. Procedure for IT Park Approval under List of STP Services 23. 24. 25. 26. Procedure for IT Park Approval under STP Procedure for Adjudication Procedure for Monitoring and Reporting Procedure for IMSC 4

Thank You 5 Thank You 5

New unit Registration Process Receipt of Application N Scrutinize Supporting Documents Return to the New unit Registration Process Receipt of Application N Scrutinize Supporting Documents Return to the Application for 1) Changes 2) Documents/ Suitable Action Y Issue the Approval Letter (LOP) Post Approval Process Acceptance of terms & condition in Standard format* Acceptance of Application N Monitoring Process Of cancellation of LOP Within 45 days from the Date of Lo. P Process the Application Y 1. 2. 3. 4. Prepare & Print Note Sheet* Export Obligation Sheet* Draft covering letter and LOP Terms and Conditions Acceptance of Documents for LUT, Green Card, CG List attestation, RCMC N Within 3 Years from the Date for LOP Put Up to Verifier Return to the EXIM Staff for the Suitable action N Satisfied Y Presentation/Interaction with the Applicant Put Up to Director for Approval N Satisfied Back Y * Refer --- formats Y Process the Documents Put Up to Director for Approval (Note sheet for LUT and Greencard). LUT is signed by STP Unit & Director, other documents are signed by Director Issue the Following documents to the STP unit 1. Copy of LUT (1 Original - STPI, 1 Copy – Unit 2. List Attestation (1 Copy - STPI, 1 Original- Unit) 6 3. Green Card (1 Copy - STPI, 1 Original- Unit)) 4. RCMC (1 Copy - STPI, 1 Original-Unit))

Documents Required for New STP/EHTP Scheme Registration • Application as per the prescribed format Documents Required for New STP/EHTP Scheme Registration • Application as per the prescribed format - Annexure I (Mandatory) • Memorandum and Articles of Association copy (Mandatory) • Partnership Deed copy (Mandatory), if it is a partnership company • For proprietary concern the proprietor may declare before a notary with regard to his business, office address and willingness for STP registration for software export purpose. • Board Resolution Copy (Mandatory) insisting “setting up 100% EOU under STP Scheme. • PAN Number copy (Mandatory) • IEC Copy (Mandatory) • Bank Certificate Copy (Mandatory) • Form 32 stating list of Directors (Mandatory) • Form 18 for Registered Office Address (Mandatory) • Copy of Lease Agreement / Proof of premises (Mandatory) • Details of Director (Mandatory) with 3 sets of photograph • Project Report (Mandatory) • Export Order in Hand / Pipeline / MOU (optional) Cntd… 7

Documents Required for New STP/EHTP Scheme Registration • Copy of FIRC and letter filed Documents Required for New STP/EHTP Scheme Registration • Copy of FIRC and letter filed with RBI for receipt of foreign equity (if applicable) • Copy of Master / Service agreement signed with parent company / clients (if applicable) • If the company / unit is existing, then audited balance sheet for last 2 years. • IT Returns of the promoters (in case of proprietorship) / IT returns of company • Floor Area plan for the proposed STP location • • Application Processing Fees of Rs. 2, 500/- in the form of DD(Mandatory) in favour of Software Technology Parks of India payable in the respective centre location Brief Profile of Person Heading the STP/EHTP Operation. Cntd… 8

Documents Required for Post Registration and Formalities • Standard Terms and Conditions attached to Documents Required for Post Registration and Formalities • Standard Terms and Conditions attached to LOP / LOA for STP / EHTP Scheme - Annexure II (Mandatory) • DD towards Service charges for 3 years (Mandatory) • Legal Agreement - Annexure IV (Mandatory) • Registration cum membership certificate - Annexure V • List of CG proposed to be imported and list of CG proposed to be procured indigenously for attestation - Annexure 1 (Mandatory) • Application for Obtaining Green card - Annexure VII (Mandatory) • Digital Signature, permanent email and website address to be furnished in the company letter head – para 6. 3. 2 HBP. Cntd… 9

Verification for New unit registration under STP/EHTP Scheme Checklist for Application Form • Application Verification for New unit registration under STP/EHTP Scheme Checklist for Application Form • Application form in one set • Application form is duly filled and initial on all pages and full signature of the Authorized Signatory and stamp on the last page • Email Address should be mentioned in the Application form Checklist for Memorandum and Articles of Association • Computer Software / IT Enable Services is included in item of manufacture. • Authorized Share Capital mentioned in MOA is as mentioned in the Application form • List of Directors is as per copy submitted with Application Form Checklist for Partnership Deed • Name and signature of partners in partnership deed are as per the list of partner submitted with the Application Form Checklist for Board Resolution Copy • Name / Names of Director in as per the List of Directors, Form 32 and MOA • Name of the authorized person mentioned in the Board resolutions copy is as per the names in the application form Cntd… 10

Verification for New unit registration under STP/EHTP Scheme Checklist for PAN No. Copy • Verification for New unit registration under STP/EHTP Scheme Checklist for PAN No. Copy • Availability of signature and stamp of Income Tax Department • Name of the unit and PAN no. clearly visible • Check PAN details in Income Tax website. Checklist for IEC Copy • Availability of signature and stamp of DGFT • Availability of PAN No. in IEC copy • Availability of unit locations approved / amended / expanded in LOP • Unit address is mentioned • Check IEC in DGFT website Checklist for Form 32 • Names of Directors are as per the MOA • Names of Directors are as per the list of Directors submitted with the application form Checklist for Banker Certificate • Availability of signature and stamp of Banker on Bank Certificate • Bank Certificate is on Letter Head of the Bank with Local Address • Authorization for operation of bank account with photograph of authorized signatory duly endorsed by Banker. • Account No. , type and date of opening mentioned Cntd… 11

Verification for New unit registration under STP/EHTP Scheme Checklist for Proof of Premises • Verification for New unit registration under STP/EHTP Scheme Checklist for Proof of Premises • Lease Agreement – Lease Period (Minimum one year) – Area of Premises – Address of premises is as per the Application • Sale Deed – Area of premises – Address of premises is as per the application Checklist for FIRC • Permission from RBI (case to case) • Intimation to RBI (case to case) Checklist for Floor plan • Dimensions mentioned • Proposed area clearly locatable in floor plan • Area as per lease agreement / sale deed Checklist for IT return (Not applicable to newly incorporated Co’s) • IT returns as per Balance sheet Cntd… 12

Verification for New unit registration under STP/EHTP Scheme Checklist for DD of Rs. 2, Verification for New unit registration under STP/EHTP Scheme Checklist for DD of Rs. 2, 500/- as Processing fees • DD in favour of Software Technology Parks of India and payable in the respective centre location • Date of the DD is valid on the date of application. Checklist for Project Report • Company Profile • Promoters Background • Units Area of Expertise / Services Offered • Aim of the project • Marketing strategy • Marketing Strategy / Marketing Arrangements • Manpower Plan • Future Plans • Cost of Project & Means of Finance • Projected P & L account • Projected Balance sheet • Projected Cash Flow / Fund Flow statement • Export work (As per transfer pricing guidelines in the case of subsidiaries) • Export Performance for last three years (Not applicable to new units) Back 13

Import Certification Receipt of Application Form Issue Original Approval to the STP Unit File Import Certification Receipt of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Application for Changes N 1) 2) Documents Y LOP & PBWHL Valid, CG availability Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) N Process the Application Print 1. Note Sheet* 2. Draft Approval Letter* Can we incorporate and as per check list in all the slides Put up For Approval Satisfied N Return to the EXIM Staff for the Suitable action In the validation stage from Database, all the checks May be incorporated in all the slides Y Back 14 * Refer --- formats

Documents required for Import Certification • • • Application for certification of Proforma Invoice Documents required for Import Certification • • • Application for certification of Proforma Invoice / Import Certification - Annexure IX (Mandatory) Copy of Proforma invoices (Shipping / commercial) (Mandatory) Product Details as necessary Brief Technical Write-up of CG as necessary High Sea sale Agreement (if applicable) Work contract details if importing prototype or sample as necessary Import of Second hand CG • Self Declaration for Import of Second hand Equipments - Annexure X {Not mandatory as per present policy, ref FTP para no. 6. 3) • Chartered Engineers certificate for Import of Second hand Machinery - Annexure XI { Not Mandatory as per present policy, ref FTP para no. 6. 3) • Copy of Proforma invoices (Shipping / commercial) (Mandatory) • Brief Technical Write-up of CG In case of EHTP • BOM • Items of manufacture • Capacity of Plant • Quantity of CG for 5 years Cntd… 15

Verification for Import Certification In Company File • Validity of PBWHL • Validity LOP Verification for Import Certification In Company File • Validity of PBWHL • Validity LOP • CG approval, utilization, running balance properly mentioned. In Commercial Invoice • Name and Location of STP Unit • Name and address of supplier and country of origin • Invoice Number and Date • Description of Goods • Quantity of Items • Value of Invoice • New Equipment / Used Equipment • In terms of CIF or FOB • Type of Import: (Purchase/Loan/FOC/Lease/High Seas Sales/Bond to Bond) • Signed and stamp on shipping / Commercial Invoice Cntd… 16

Verification for Import Certification • • Shipping address matching with the bonded warehouse address Verification for Import Certification • • Shipping address matching with the bonded warehouse address of the unit. If equipment is to be imported on loan basis, the invoice should clearly state that “Material are sent on Loan basis for project purpose for a period of __” and “The value is for customs purpose only” (If the importation is on loan basis, the maximum period of loan is 24 month”) If the equipment is imported on Free of charges (FOC), the invoice should clearly state the “Material are sent on Free of Charge Basis” and “The value is for Customs purpose only” If the equipment is coming on High Seas basis, Original of valid High Seas sales agreement needs to be submitted. If procuring from a Bond then invoice should mention Bond to Bond sale. If the equipment is procured on Lease basises, copy of Lease agreement needs to be submitted Additional checks as necessary Check whether proposed item is required w. r. t the business of the unit Check whether proposed item is permitted for duty free import as per FTP or customs notification 52/2003 and per FTP. Cntd… 17

Verification for Import Certification In case of Import of Second Hand Capital Goods check Verification for Import Certification In case of Import of Second Hand Capital Goods check the following • If second hand capital Goods to be imported is less than seven years old, a self declaration has to be accompanied with the request of import certificate. (not mandatory as per present FTP, ref FTP para no. 6. 3) • In case Bond to Bond transfer the invoice should indicate that the term transfer is Bond to Bond. In case of EHTP • Raw material should match with the BOM and quantity • Check for the importability of CG as per ITH Other checks as necessary • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, to be verified as per database. • No Dues towards Statutory Service Charges Back 18

Excise Exemption Certification Receipt of Application Form Issue Original Approval to the STP Unit Excise Exemption Certification Receipt of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Y LOP & PBWHL Valid, CG availability Return to the Unit for 1) Changes 2) Documents Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) N Process the Application 1. 2. Print Note Sheet* * Draft Approval Letter Put up for Approval Satisfied N N Return to the EXIM Staff for the Suitable action Y Back 19 * Refer --- formats

Documents Required for Excise Exemption Certification • Excise Exemption Application in prescribed format - Documents Required for Excise Exemption Certification • Excise Exemption Application in prescribed format - Annexure IXA (Mandatory) • Copy of Proforma invoices (Mandatory) Other documents as necessary • Brief Technical Write-up of CG • Product details Cntd… 20

Verification for Excise Exemption Certification In the File • • Validity of PBWHL Validity Verification for Excise Exemption Certification In the File • • Validity of PBWHL Validity of LOP CG approval, utilization , running balance properly mentioned CG is as per customs / Excise Notification Other verification as necessary Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges Check whether proposed item is required w. r. t the business of the unit Check whether proposed item is permitted for duty free import as per FTP or customs notification 52/2003 In Proforma Invoice • Name and location of STP unit • Name and address of supplier • Consignee name and bonded warehouse address matching with “ship to” address in invoice • Supplier’s address, origin address properly mentioned • Shipping address matching with bonded warehouse address of the unit • Goods are falling under which category • Invoice Number and Date • Description of Goods • Details of item, quantity, identification available • Value of Invoice (in Rupees) and applicable taxes properly mentioned • Rate of Excise Duty • Signed and stamp on Proforma Invoice Back 21

Re – Export of CG Receipt of Application Form Scrutinize Supporting Documents Issue Original Re – Export of CG Receipt of Application Form Scrutinize Supporting Documents Issue Original Approval to the STP Unit File Office copy with Note Sheet N Return to the Application for 1) Changes 2) Documents Y LOP & PBWHL Valid, Original Import certificate Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) N Process the Application Print 1. Note Sheet 2. Draft Approval Letter Put up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 22

Documents required for Re- Export Approval • Duly filled application for Re-export of CG. Documents required for Re- Export Approval • Duly filled application for Re-export of CG. • Re-export Invoice - Annexure XVI (Mandatory) • Annexure Details for Re-Export Invoice No. - Annexure XVIA (Mandatory) • Copy of Import Certificate and attested invoice (Mandatory) • Bill of Entry copies (Mandatory) • NOC from Original Supplier (Mandatory) {not applicable w. r. t reexport of surplus CG} • Copy of Bond Register (alternatively we can ask for copy of Re -warehousing) • Check for GR Waiver or Declaration as necessary Cntd… 23

Verification for Re- Export Approval • • • Validity of PBWHL Validity of LOP Verification for Re- Export Approval • • • Validity of PBWHL Validity of LOP Reason for Re-export (Permanent / Temporary for repair / Replacement / Surplus CG) Name and location of STP unit Name and location of Foreign Supplier / client where the capital goods is to be Re-exported Signature and Company stamp on shifting Invoice Description of item, value and Quantity with respect to original import If sending for Repair / replacement then invoice should mention “Materials being sent for Repair / Replacement. Value declared for customs purpose only” If sending as Return of Loan equipment then invoice should mention “Materials initially imported on loan basis, being returned permanently after project completion. Value declared for customs purpose only” • Other verification as necessary Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges • Post Approval Process Credit the CG limit ( applicable w. r. t to permanent Re-export only) • Back 24

Shifting / IUT of CG Receipt of Application Issue Original Approval to the STP Shifting / IUT of CG Receipt of Application Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Application for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) N LOP & PBWHL Valid Process the Application Print 1. Note Sheet 2. Draft Approval Letter Put up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 25

Documents required for Shifting / IUT Approval • • Duly filled application for Transfer Documents required for Shifting / IUT Approval • • Duly filled application for Transfer / shifting of CG Shifting Invoice - Annexure XVIII (Mandatory) in two copies Undertaking Letter from Service center, in case of repair in India (Mandatory) as applicable Copy of letter from original supplier for sending the items for repair, if it is loan / free of charge item (Mandatory) as applicable Letter / Invitation from the organizers, if the goods are shifted for demonstration / testing (Mandatory) as applicable Copy of Import certificate and attested invoice / Excise exemption (Mandatory) Copy of Bond Register (or copy of Re-warehouse certificate) No Objection Certificate (NOC) in case of Interstate transfer. In case of Imported CG • Details for Shifting of Imported CG - Annexure XVIIIA (Mandatory) – Bill of Entry copies (Mandatory) In case of Indigenous CG • Details for Shifting of Indigenous CG - Annexure XVIIIB (Mandatory) – AR 3 Certificate (Mandatory) Cntd… 26

Verification for Shifting Approval • • Validity of PBWHL Validity of LOP Name and Verification for Shifting Approval • • Validity of PBWHL Validity of LOP Name and location of STP unit Name and location of the STP unit / 100% EOU where the capital goods is to be transferred • Signature and company stamp on shifting invoice • Check the recipient Customs License and Lo. P Details Other verification as necessary • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Post Approval Process • Reconciliation of CG for both units • Reflection of the same in Export Obligation Cntd… 27

Documents required for Shifting of CG Inter Unit transfer for Consignor / Consignee • Documents required for Shifting of CG Inter Unit transfer for Consignor / Consignee • • • Request letter in prescribed format locations address and floors occupied for STP operation Details of CG Copy of Invoices in triplicate (if more than one invoice, annexure should be attached) PBWHL Numbers of both the addresses and validity should be mentioned. Copy of Import Certificate in case of Imported Goods. Copy of BOEs in case of Imported Goods / copy of CT 3 / AR 3 A in case of Indigenous goods Permission letter from other STP / EOUs /SEZ in case of consignor Whether it is Permanent / Temporary transfer AR 3 Certificate Cntd… 28

Verification for shifting of CG Inter Unit Transfer for Consignor / Consignee • Validity Verification for shifting of CG Inter Unit Transfer for Consignor / Consignee • Validity of PBWHL of both the consignee & consignor verified as mentioned in shifting Invoice. • Validity of LOP • Is shipping address mentioned correctly in the shifting invoice • Checking the AII IC, BOE/CT 3, ARE 3 forms & Value of Capital Goods as per the shifting invoice / Annexure enclosed • Transfer Permanently / Temporarily • Validity of the period of Free movement of CG approval Other verification as necessary • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Cntd… 29

Documents required for shifting of CG From one bonded warehouse to another bonded warehouse Documents required for shifting of CG From one bonded warehouse to another bonded warehouse of the same unit – Intra Unit Transfer • Request letter • Details of CG to be transferred (duly signed and stamped) • PBWHL copies of both the addresses and validity should be mentioned. • Copy of Import Certificate in case of Imported Goods. • Copy of BOEs in case of Imported Goods / copy of CT 3 in case of Indigenous goods • Reasons for Transfer of Goods Cntd… 30

Verification for Shifting of CG From one bonded warehouse to another bonded warehouse of Verification for Shifting of CG From one bonded warehouse to another bonded warehouse of the same unit – Intra Unit Transfer • Validity of PBWHL of both the premises verified as per copies enclosed. • Validity of LOP • Checking the AII IC, BOE/CT 3, ARE 3 forms & Value of Capital Goods as per the shifting invoice / Annexure enclosed • Is the unit regularly submitting the Annual / Quarterly / Monthly Proformance Reports, verified as per database. • No Dues towards Statutory Service Charges Cntd… 31

Documents required for Shifting of CG Repair / Calibration, Testing and return of CG Documents required for Shifting of CG Repair / Calibration, Testing and return of CG • Request letter • Copy of Import Certificate / IUT in case of Imported Goods. • Copy of BOEs in case of Imported Goods / copy of CT 3 in case of Indigenous goods • NOC from Original Supplier / NOC from Local Dealer • List of Goods sending for Repair with Details of Equipment like Import certificate No, Date of BOE No. , Date & Quantity, Value of the equipment Cntd… 32

Verification for Shifting of CG Repair / Testing and return of Equipment • • Verification for Shifting of CG Repair / Testing and return of Equipment • • Validity of PBWHL Validity of LOP Is NOC obtained by the unit from the supplier. Is the equipment under warranty verified as mentioned in request letter or NOC given by supplier Is Local dealer as authorized by supplier of equipment verified as per NOC given by supplier Period within which the CG is returned to the bonded warehouse / replaced. Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges Post Approval Process • Is original equipment returned to the bonded warehouse / replaced with in the specified period Back 33

Bonding of Imported Capital Goods Bonding request by the STPI Unit Assignment of the Bonding of Imported Capital Goods Bonding request by the STPI Unit Assignment of the Boding Officer On the basis of Locality Verification of Consignment w. r. t STPI Approvals, Bo. E and Packing List N Satisfied Take Suitable action 1). In case of short / excess shipment 2) In case of CIF Value not Matching Y 1. Endorse the bond register 2. Issue Re-warehousing certificate 3. Identification slip on Imported CG Process prevailing only in STPI Bangalore Copy of Re-warehouse certificate to customs Office Back 34

Documents required for Bonding of Capital Goods • Request for Bonding of CG - Documents required for Bonding of Capital Goods • Request for Bonding of CG - Annexure XIII (Mandatory) Following to be kept ready at the time of bonding • CA Certified CG Details (Import, shifting, Re-export and Debonding) - Annexure XXI (Mandatory) {Not mandatory} • Bond register for CT 3 Exemption (Mandatory) {Not applicable, as bonding of Equipment is applicable only for Imported CG} • Request Letter for Issuance of Rewarehousing Certificate in respect of Bond - Annexure XIV (Mandatory) (STPI to issue) • Identification (stiker) Slip of size 2" x 3" on "Bonded warehouse items" - Annexure XV (Mandatory) Self Bonding • Companies having Export more than 15 crores are eligible for Self Bonding as per Customs circular No. 19/2007 date 03/05/2007 {and as per order passed by the respective commissionrate of customs} Back 35

Debonding of CG Receipt Of Application Form Issue Original Approval to the STP Unit Debonding of CG Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet for IMCG and INCG 2. Export Obligation Sheet 3. Draft Approval Letter for IMCG and INCG E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 36

Documents required for De-Bonding of Duty Free Capital Goods Duly filled Application for De-bonding Documents required for De-Bonding of Duty Free Capital Goods Duly filled Application for De-bonding of Duty Free Capital Goods In case of Imported CG • Annexure for Debonding of Imported Capital Goods (Mandatory) • Bill of Entry copies (Mandatory) • Copy of Import approval & Attested Invoice • Re-warehousing certificate copy. In case of Indigenous CG • Annexure for Debonding of Indigenous (CT 3) Goods (Mandatory) • Copy of CT 3 and AR 3 Certificate (Mandatory) • Copy of STPI approval and attested invoice Cntd… 37

Verification for De-Bonding of Duty Free Capital Goods • Fulfillment of Export Obligation • Verification for De-Bonding of Duty Free Capital Goods • Fulfillment of Export Obligation • Signature and Stamp of the Authorized person. • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verify as per database. • No Dues towards Statutory Service Charges In case of Imported CG • Import approval, attested invoice and Re-warehousing copy • Check for the annexure and the details In case of Indigenous CG • Excise Exemption approval, attested invoice copy. • Check for AR 3 A copy • Check for the annexure and the details Back 38

Name Change Receipt Of Application Issue Original Approval to the STP Unit File Office Name Change Receipt Of Application Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Application for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter Put Up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 39

Documents required for Name Change • • Duly filled application for change of Name Documents required for Name Change • • Duly filled application for change of Name (Mandatory) Original Green card (if Green card issued) New Copy of ROC (Mandatory) Board Resolution Copy from old unit for handover of assets and liabilities (Mandatory) {Board Resolution for change of name is mandatory} Board Resolution Copy from New unit for takeover of assets and liabilities (Mandatory) {Board Resolution for change of name is mandatory} Amended Memorandum and Articles of Association copy (Mandatory) List of Directors (Mandatory) Form 1 A (Mandatory) Verification • Validity of PBWHL • Validity of LOP In ROC • New Name of the company with respect to ROC. Other verification as necessary • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verify as per database. • No Dues towards Statutory Service Charges Post Approval Process • IEC to be updated with the changed name. • Green card to be reissued/ New name is to be endorsed Back 40

Space Expansion / Additional Premise Receipt Of Application Issue Original Approval to the STP Space Expansion / Additional Premise Receipt Of Application Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Application for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter Put Up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 41

Documents required for Expansion of Location • • Duly filled Application for change / Documents required for Expansion of Location • • Duly filled Application for change / Expansion of location Original Green Card { Not mandatory} Board Resolution for change / Expansion of location Blueprint of Floor Plan in Triplicate Copy of Lease / rental Agreement / sale deed. Full Address of new location with PIN code Floor wise dimension details in Meters: Length, Breadth and Height a blue print/drawing in original indicating the area to be bonded to be submitted – floor wise Verification • • • Validity of PBWHL Validity of LOP Address of new location / expanded area is as per the Lease Agreement / sale deed Period of Lease Agreement Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges Post Approval Process • • IEC to be updated with the changed in location / to include the additional premises. Green card to be reissued / New location to be endorsed Back 42

Domestic Tariff Area Receipt Of Application Form Issue Original Approval to the STP Unit Domestic Tariff Area Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Export Obligation Sheet 3. Draft Approval Letter Put UP for Approval Satisfied Y Back N N Return to the EXIM Staff for the Suitable action 43

Documents required for Domestic Tariff Area Sales • Duly filled application for DTA sales Documents required for Domestic Tariff Area Sales • Duly filled application for DTA sales entitlement as per the prescribed format - Annexure XIX • CA Certified Performance Details - Annexure XXIIIA • Contract Copy / Purchase Order • Copy of FIRC / Banker certificate Cntd… 44

Verification for Domestic Tariff Area Sales • • • • Name and location of Verification for Domestic Tariff Area Sales • • • • Name and location of STP unit Validity of PBWHL Validity of LOP Name and address of customer The unit has achieved positive NFE Classification of item is as per the approval letter Signature and stamp on the contract copy / Purchase order Value of sales is within the entitlement limit Validity of DTA sales is as per the year of Export permissible Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges To accord the DTA Sales permission as per Appendix 14 -I-H Check for direct exports and deemed exports Post Approval Process • Utilization report Back 45

Sub Contracting Receipt Of Application Form Issue Original Approval to the STP Unit File Sub Contracting Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 46

Documents required for Sub-Contracting • Sub-contracting - Annexure XXA • Man Month details for Documents required for Sub-Contracting • Sub-contracting - Annexure XXA • Man Month details for sub contracting - Annexure XXB • Purchase order copies / Agreement copy for the subcontract Verification • Validity of PBWHL • Validity of LOP • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges • To accord the permission as per para no. 6. 14 of FTP • Agreement – % of work – Timeframe – Payment terms and conditions Back 47

CG Enhancement Receipt Of Application Form Issue Original Approval to the STP Unit File CG Enhancement Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid CG Balance Process The Application Print 1. Note Sheet 2. E. O. Performance & Projection 3. Draft Approval Letter E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 48

Documents required for Enhancement of Capital Goods • • Duly filled application form with Documents required for Enhancement of Capital Goods • • Duly filled application form with existing and proposed projection. CA Certified CG Details (Import, shifting/IUT (permanent), Re-export, Debonding, Donation and Destruction) - Annexure XXI CA Certified Performance Details - Annexure XXIIIA Projections Report - Annexure XXIIIB Bond Register Copy Import list in triplicate for the additional import projection Export Certification details Verification • • Validity of PBWHL Validity of LOP Check for the Export obligation status Export Performance with respect to Softex and Monthly / Quarterly Reports Import Details with import certificate issued and also with Bond Register Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. No Dues towards Statutory Service Charges Back 49

Debonding of Premise Receipt Of Application Form Issue Original Approval to the STP Unit Debonding of Premise Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 50

Documents required for De-Bonding of Premises • • Duly filled Application with reason for Documents required for De-Bonding of Premises • • Duly filled Application with reason for de-bonding the premises Full Address of location with PIN code Floor wise dimension details in Meters: Length, Breadth and Height as mentioned in PBWHL Declaration stating that there are no bonded items (Either Imports or CT 3 goods) in proposed de-bonding location Copy of letter issued from customs stating no bonded goods are available in the premise Copy of Blue Print highlighting the location to be de-bonded in triplicate If the entire premise is de-bonded, location from which the unit will be operating is required to be indicated. Verification • • • Validity of PBWHL Validity of LOP Fulfillment of Export Obligation Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verify as per database. No Dues towards Statutory Service Charges Back 51

Exit from STP / EHTP Scheme Receipt Of Application Form N Scrutinize Supporting Documents Exit from STP / EHTP Scheme Receipt Of Application Form N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Issue Original Approval to the STP Unit File Office copy with Note Sheet Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet for Exit and LOP Cancellation Adjudication Process 2. Export Obligation Sheet 3. Draft Approval Letter for exit and Lo. P Cancellation E O Status Meeting N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 52

Documents required for Exit from STP/EHTP Scheme • • • • • Request letter Documents required for Exit from STP/EHTP Scheme • • • • • Request letter for Exit from STP Scheme with Reason for closing down the operations / license in detail Board Resolution for cancellation of LOP. CA Certified CG Details (Import, shifting, Re-export, Donation , Destruction and Debonding) - Annexure XXI CA Certified Proformance Details - Annexure XXIIIA Legal Undertaking for Exit of the unit on Rs. 100/- stamp paper Surrender Original LOP Surrender Original List of attested capital goods and indigenous goods Approval Legal Agreement Surrender Original Registration cum Membership Certificate (RCMC) Surrender Original Green Card Copy of IT returns from the date of LOP Audited Report (Balance sheet, P & L account) Declaration on an Rs. 100/- stamp paper stating that all employee related funds have been dealt with as per the applicable labor laws (to be checked for reference of labor law) To file declaration on an Rs. 100/- stamp paper that the exiting unit (name of the unit) will not insist on STPI (after the exit approval is issued) to certify the Softex forms which have not been filed with STPI within the due date Acknowledgement copy of the letter(s) intimating the following departments about the status of the company ie. , you are exiting from the STP scheme and will not be availing any benefits under STP scheme in future. ( Income tax, sales tax, commercial tax, service tax, shops and establishment, EPF & PF and other state govt departments) Copy of FIRCs Proof of De-bonding of CG (from STPI and Customs) {TR 6 Challans) Bank statement Copy of Bond register 53 Cntd…

Verification for Exit from STP/EHTP Scheme • • • Validity of PBWHL Validity of Verification for Exit from STP/EHTP Scheme • • • Validity of PBWHL Validity of LOP Fulfillment of Export Obligation No dues towards Statutory Service charges Pending Softex form submission / certification Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per data base. • No Objection Certificate from Customs Back 54

Exports Certification Receipt Of Softex Form Scrutinize Supporting Documents N Return Application for 1) Exports Certification Receipt Of Softex Form Scrutinize Supporting Documents N Return Application for 1) Changes 2) Documents Prepare the Covering letter in Triplicate Y Prepare 3 sets of Softex Forms Check for the Valid Softex no. , Lop PBWHL Validity PO. Contract Validity Satisfied Issue 1. Duplicate Copy to STP Unit 2. Original Copy to RBI 3. Triplicate in Company File N Y Process of the Softex Form Print 1. Note sheet 2. Approval Certificate 3. Annexure N Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 55

Documents required for Exports Certification • Software Export (Softex) Declaration as per the prescribed Documents required for Exports Certification • Software Export (Softex) Declaration as per the prescribed format - Annexure XXV – in triplicate • R Supplementary Return • Invoices / Bill of the supplier in triplicate • Master List giving summary of invoice details in case of multiple invoices for single softex form • Contract Copy / Agreement / Purchase Order • Datacom Connectivity Copy Documents required in addition to above, if the submission is first time • IE Code • Board resolution for Authorized Signatory • Company Profile • FIRC Copy • Bankers Details (Branch Address, Authorized Dealer Code) Cntd… 56

Verification for Exports Certification Softex Form • Valid Softex Number • IEC • Address Verification for Exports Certification Softex Form • Valid Softex Number • IEC • Address of STP Location • Invoices / Bill of the supplier • Client Name and Address • Authorized Dealer Name, Address and code No. • Full Export Value mentioned in softex against the master list and invoices. • Section C – Export Realization • Signature of Exporter (Authorized Signatory) Contract / Agreement • Name and Address of STP unit and Foreign Client • Signature of both parties with Date of contract • Description of the project • Validity period & Payment terms and details • Royalty and Discount terms • Currency Details, reimbursement, incentive, bonus clause • Rate / value of the contract Cntd… 57

Verification for Certification of Exports Purchase Order • Name and Address of STP unit Verification for Certification of Exports Purchase Order • Name and Address of STP unit and Foreign client • PO date and amount • Description of the project, Validity Period • Payment terms, Value of the purchase order • Royalty and Discount terms Invoice • Invoice value (rate applied is it matching with contract) • Description of item as per the contract • Date of Invoice with respect to validity of contract • Contract / Purchase Order / Work Order reference in invoice • Work duration in invoice • IEC Validity, Authorized Dealer details • Sign of the Authorized Signatory of the STPI unit Data Communication • Name and location of STP unit as per records • Duration of datacom connectivity is it within the work duration • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges • • Check for value of Softex, if the invoice value is less than US$ 25, 000, certification by STPI is not mandatory If softex contain the onsite value, eliminate the same Back 58

Receipt Of Application Form Issue Renewal of LOP Scrutinize Supporting Documents Return to the Receipt Of Application Form Issue Renewal of LOP Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action N Y Process Legal Undertaking (L U T) Submitted by the unit Inward the Application Form Check the Application date & Compare with date of LOP Expiry N Within 6 months Forward to IMSC Legal Agreement is signed by STP Unit & Director Y Process The Application Prepare & Print 1. Note Sheet for LOP and Green Card 2. E. O. Performance and Projection 3. Draft Approval Letter for Lo. P and Green Card Put Up to Verifier E O Status Meeting Issue Copy of LUT to the STP Unit & ask for the renewed Copy of PBWHL Adjudication Process Renewal of Lo. P and Green Card N N Y Presentation/Interaction with the Applicant Back Satisfied Return to the EXIM Staff for the Suitable action Not Satisfied 59

Documents required for Renewal of LOP and Green Card Lo. P • Application for Documents required for Renewal of LOP and Green Card Lo. P • Application for Renewal (Mandatory) • Project report (Mandatory) • CA Certified Performance Details - Annexure XXIIIA (Mandatory) • Projections Report - Annexure XXIIIB (Mandatory) • CA Certified CG Details (Import, shifting, Re-export, Donation, Destruction and Debonding) - Annexure XXI (Mandatory) • Copy of IT Returns of company for the previous years (from date of LOP) (Optional) • Transfer Pricing Study report copy (if unit is following transfer pricing methodology as billing pattern) (if applicable) • Board Resolution (Mandatory) • Statement showing Export invoice with realization details duly signed by CA Verification • Application is duly filled or not • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per data base. • No Dues towards Statutory Service Charges • Pending Softex form submission / certification • Verify Export statement Cntd… 60

Documents required for Renewal of Lo. P and Green card Green Card • Request Documents required for Renewal of Lo. P and Green card Green Card • Request letter • Application in prescribed format duly signed by Authorized Signatory (Mandatory) • Original Green card – whether new one is issued after process (Same Green card can be renewed) • PBWHL copy Verification • Application is duly filled or not • Validity of PBWHL • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per data base. • No Dues towards Statutory Service Charges Back 61

Request by Unit CST Reimbursement Return / Inform to Unit 1. Changes 2. Documents Request by Unit CST Reimbursement Return / Inform to Unit 1. Changes 2. Documents N Scrutinize Supporting Documents Y Process the Request Time Frame N ( Whether the request is made Within 6 months from the end of the quarter) Take the necessary actions For Condoning the Delay Y Verification of Claims w. r. t Invoices, ‘C’ forms, CA certifications report Satisfied N Reject the request / Claims & Issue a letter to Unit Stating the reasons for rejection Y Forward the recommended amount to HQ for the fund Receipt of fund from HQ Issue the Cheque to Unit & take Receipt Back Send Utilization report of fund to HQ 62

Documents required for Reimbursement of Central Sales Tax • • • • Application for Documents required for Reimbursement of Central Sales Tax • • • • Application for claiming reimbursement of CST against C form - Annexure XXVI Appendix I Chartered Accountant Certificate - Annexure XXVI Appendix III The units can claim its reimbursement of Central Sales Tax in the prescribed form (Refer: Appendix 14 -I-I of the Foreign Trade Policy) to the Director, STPI A Chartered Accountant Certificate in proof of the material receipt shall be submitted. (Refer: Appendix 14 -I-I of the Foreign Trade Policy) The Registration Certificate issued by the Sales Tax Authorities to the Zone office CST Registration obtained for the EPZ/EOU/FTZ/EHTP/STP Unit. Invoices / Bill of the supplier Summary of Invoices with details Original of C forms issued by the Purchaser to the supplying unit with reference to the counter-file, produced by the unit (Not applicable to ITES companies) The original receipt (along with the Photostat copy) issued by the supplier in token of having received the amount of the bill, including the CST shall be submitted. The original receipt will be returned to the unit after making necessary endorsement In case original receipt are not available and payment was made through bank, a Bank statement indicating cheque details and Chartered Accountant’s certificate reconciling the cheque details with details of in the invoice of the supplier, as prescribed in Annexure XXVI Appendix III and accompanying table, shall be furnished as proof of payment made by cheque/draft against the invoice The unit shall also intimate the name of the person/persons who are authorized by the firm to sign the C form and furnish three specimen copy of his/her specimen signature(s) which will be kept in the relevant file of the unit Cntd… 63

Verification for Reimbursement of Central Sales Tax • Application should be filed quarterly. • Verification for Reimbursement of Central Sales Tax • Application should be filed quarterly. • Claimed date (It should be within 6 months from the end of respective quarter) • Invoices are pertaining to the particular quarter. • Only CST amount is considered (VAT is not to be considered). • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges. • Check for IT/ITES operations Back 64

Destruction of CG Receipt Of Application Form Issue Original Approval to the STP Unit Destruction of CG Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet for IMCG and INCG 2. Draft Approval Letter for IMCG and INCG E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 65

Documents required for Destruction of/Scrapping of Capital Goods • Annexure for Destruction of Imported Documents required for Destruction of/Scrapping of Capital Goods • Annexure for Destruction of Imported Capital Goods • Annexure for Destruction of Indigenous (CT 3) Goods • A request letter for de-bonding of Imported / Indigenously procured CG approval with the location details, where such Capital Goods are kept. • Process of Destruction (e-waste management) • Post destruction, submission of necessary documents Verification • • Validity of PBWHL Validity of LOP Fulfillment of Export Obligation Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Back 66

Donation of Computers and Computer Peripherals Receipt Of Application Form Issue Original Approval to Donation of Computers and Computer Peripherals Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Export Obligation Sheet 3. Draft Approval Letter E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 67

Documents required for Donation of Computers and Computer Peripherals • Request letter • Invoices Documents required for Donation of Computers and Computer Peripherals • Request letter • Invoices in 3 copies with all the details of CG • Copies of Bill of Entry and Import certificate in case of Imported Goods / CT 3 in case of Indigenous Procurement along with copy of supplier invoice. • Declaration from the Donor stating that the donating capital Goods used for more than 2 years from installation. • Declaration from the Donee stating that the donated capital Goods would neither be sold or used for commercial purpose. • Submission of necessary certificate / documents about Donee Cntd… 68

Verification for Donation of Computers and Computer Peripherals • • • Validity of PBWHL Verification for Donation of Computers and Computer Peripherals • • • Validity of PBWHL Validity of LOP Fulfillment of EO Submission of Necessary certificates from donee on above CG are utilized for 2 years by the unit Checking the AII IC, BOE / CT-3, ARE-3 & value of Capital Goods as per the Invoice / Annexure enclosed. • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per Database. • No Dues towards Statutory Service Charges Back 69

Free Movement of CG Receipt Of Application Form Scrutinize Supporting Documents Issue Original Approval Free Movement of CG Receipt Of Application Form Scrutinize Supporting Documents Issue Original Approval to the STP Unit File Office copy with Note Sheet N Return to the Application for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter Put Up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 70

Documents required for Free movement of Duty Free CG • Request letter • locations Documents required for Free movement of Duty Free CG • Request letter • locations address and floors occupied for STP operation • PBWHL copy (mentioning all the locations under the same License). Verification • • Validity of PBWHL. Validity of LOP Check if unit is entitled for self bonding Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Back 71

Common Sharing of CG by STP/EHTP units of the same entity/parent Receipt Of Application Common Sharing of CG by STP/EHTP units of the same entity/parent Receipt Of Application Form Scrutinize Supporting Documents Issue Original Approval to the STP Unit File Office copy with Note Sheet N Return to the Application for 1) Changes 2) Documents Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Draft Approval Letter Put Up For Approval Satisfied N Return to the EXIM Staff for the Suitable action Y Back 72

Documents required for Common Sharing of CG by STP/EHTP units of the same entity/parent Documents required for Common Sharing of CG by STP/EHTP units of the same entity/parent • Request letter seeking for permission for common sharing of the equipments • A separate Annexure indicating the list of equipments proposed to share with the details of STPI approval No. and date (import or CT 3), BOE No & date, Bond No. & date and Approval No & Date. Authorized signatory should sign the annexure and office seal to be affixed (Annexure) • STP Import Approval / STP CT 3 Approval • Invoices / Bill of the supplier • Bill of Entry copies • AR 3 Certificate • Address of the both the locations • PBWHL copy of both locations Cntd… 73

Verification for Common Sharing of CG by STP/EHTP units of the same entity/parent • Verification for Common Sharing of CG by STP/EHTP units of the same entity/parent • • • Validity of PBWHL of both units / locations Validity of LOP Both the units should be in the same premises / adjacent CG as per the list of Customs Notification 52/2003. Verify if CG is as per STP Import Approval / STP CT 3 Approval Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Back 74

Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy Receipt Of Application Form Issue Original Approval to the STP Unit File Office copy with Note Sheet N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. Export Obligation Sheet 3. Draft Approval Letter E O Status Meeting Adjudication Process N Merger/Acquisition/ Amalgamation/Take over of Unit/change in implementing agency Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 75

Documents required for Merger/Acquisition/Amalgamation/Takeover of Unit/change in implementing agency • • • Formal request Documents required for Merger/Acquisition/Amalgamation/Takeover of Unit/change in implementing agency • • • Formal request with reasons for merger/Amalgamation/ Take Over / Transfer of License whichever is applicable with details of registration and STP /EHTP approvals. Request is to be made by both the units CA Certified CG Details (Import, shifting, Re-export, Destruction, Donation and Debonding) - Annexure XXI CA Certified Performance Details - Annexure XXIIIA Projections Report - Annexure XXIIIB Proof of payment of applicable customs/excise duty w. r. t de-bonded CG PBWHL copy of both units Board Resolutions from both the companies for merger/amalgamation / takeover / Transfer of License Court Order / Business Transfer agreement with respect to Transfer of License (change in implementation agency) Copy of Memorandum & Article of Association, ROC, Import Export Code and List of Director /Investors of new Company has been provided Copy of IT returns filed with Income Tax Dept Check for the contact details for future communication In case unit cease to exist after merger – Following documents are required to be filed in original • Approval Letter from STPI for setting up the STP Unit ( surrendering Lo. P) • List of attested capital goods and indigenous goods • Legal Agreement • Registration cum Membership Certificate (RCMC) • Green Card • Payment of the statutory services charges. Cntd… 76

Verification for Merger/Acquisition/Amalgamation/Takeover of Unit/change in implementing agency Following to be verified for both Verification for Merger/Acquisition/Amalgamation/Takeover of Unit/change in implementing agency Following to be verified for both the units • Validity of PBWHL • Validity of LOP • Fulfillment of Export Obligation • Board Resolution should be signed by Director of the unit • No dues towards Statutory Service charges • Pending Softex form submission / certification • Authenticity of Court order / Business transfer Agreement • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per data base. Amalgamation approval after approval of IMSC in case of amalgamation of DTA unit with STP unit. Back 77

Request by the Unit Scrutinize Supporting Documents Conversion From STP Scheme to Eo. U Request by the Unit Scrutinize Supporting Documents Conversion From STP Scheme to Eo. U N Y Inform to Unit 1) Changes 2) Documents Process the Application Generate & Print 1. Note Sheet 2. E. O Statement 3. Draft Approval Adjudicating Process Put Up to Verifier E O Met N Y Put Up to Approval Satisfied N Return the Application to EXIM Staff for Suitable action Y Issue NOC for Conversion Back Copy to Customer 78

 • • • • • Documents required for Conversion from STP Scheme to • • • • • Documents required for Conversion from STP Scheme to EOU/EPCG Scheme Formal request with reasons for conversion from STP scheme to Eo. U/EPCG (Conversion to EPCG not mentioned in the FTP) scheme with details of registration and STP /EHTP/EOU/EPCG approvals CA Certified CG Details (Import, shifting, Re-export and Debonding) - Annexure XXI CA Certified Performance Details - Annexure XXIIIA Proof w. r. t re-export (loan basis/ Surplus / Obsolete), Permanent shifting, scrapped, debonded, donation of CG (Import / CT 3) Proof of payment of applicable customs/excise duty w. r. t de-bonded CG (Import / CT 3) NOC from the concerned Jurisdiction Development Commissioner PBWHL copy of both units Board resolution from the company w. r. t. the proposed conversion Declaration for taking over of unmet and balance export obligation and other statutory obligations, if any on an Rs. 100/-. stamp paper by the transferor company In case unit proposes to convert into EOU scheme without de-bonding the CG and proposes to operate in the same/existing premise, accordingly a declaration need to be produced Copy of the application filed with EOU for such conversion is to be filed Copy of IT returns filed with Income Tax Dept Check for the contact details for future communication Approval Letter from STPI for setting up the STP Unit List of attested capital goods and indigenous goods Legal Agreement Registration cum Membership Certificate (RCMC) Green Card Importer and Exporter Code (IEC), if the same is issued by STP Authority Cntd… 79

Verification for Conversion from STP Scheme to EOU/EPCG Scheme • • Validity of PBWHL Verification for Conversion from STP Scheme to EOU/EPCG Scheme • • Validity of PBWHL Validity of LOP Fulfillment of Export Obligation Board Resolution should be signed by Director of the unit No dues towards Statutory Service charges Pending Softex form submission / certification Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports verified as per data base. • NOC from the other body – if available • Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. Post approval process • Copy of approval is sent to the other body • Communication to the other bodies on the operational status and EO Back 80

Broad Banding of LOP for STP/EHTP units Receipt Of Application Form N Scrutinize Supporting Broad Banding of LOP for STP/EHTP units Receipt Of Application Form N Scrutinize Supporting Documents Return to the Unit for 1) Changes 2) Documents / Suitable action Y Issue Original Approval to the STP Unit File Office copy with Note Sheet Send the Xerox copy of approval to Deputy Commissioner of Customs (100% EOU) LOP & PBWHL Valid Process The Application Print 1. Note Sheet 2. E. O. Performance & Projection 3. Draft Approval Letter E O Status Meeting Adjudication Process N Y Put UP for Approval Satisfied Y Back N Return to the EXIM Staff for the Suitable action 81

Documents required for Broad Banding of LOP for STP/EHTP units • Detailed covering letter Documents required for Broad Banding of LOP for STP/EHTP units • Detailed covering letter containing the item to be Broad Banded • Brief Project report of the item to be manufactured / write up product (details) • Projected exports earnings from new product • CA certified Performance report – Annexure XXIIIA filed from the date of LOP • Product wise export details from the date of LOP • List of Capital Goods & Raw Materials required for production • Purchase order copies / agreement copies • Circuit diagram / Layout • Bill of materials (BOM) for the new product • Copies of previous Broad Banding Approval (if any) Cntd… 82

Verification for Broad Banding of LOP for STP/EHTP units • • Validity of PBWHL Verification for Broad Banding of LOP for STP/EHTP units • • Validity of PBWHL Validity of LOP Verification of BOM Verification of list of CG & raw material with BOM Fulfillment of Export Obligation Verification of Po w. r. t validity period of agreement Eligibility for Broad Banding Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per database. • No Dues towards Statutory Service Charges Back 83

Procedure to setup IT Parks Receipt Of Application Form Scrutinize supporting documents N Satisfied Procedure to setup IT Parks Receipt Of Application Form Scrutinize supporting documents N Satisfied Inform/Return to the Application for 1) Changes 2) Documents/ Suitable Action Y Forward the documents to IMSC Receive the Recommendation of IMSC N Satisfied Return to the EXIM Staff for the Suitable action Y Issue approval letter to setup infrastructure facility Back Copy to deputy comm of customs Post approval (List Attestation (by DIT) LUT etc) 84

Documents Required to setup IT Park under STP • – – – – • Documents Required to setup IT Park under STP • – – – – • • • • CHECKLIST FOR SUBMISSION OF THE CASES TO IMSC Name of the Applicant Firm Regd. Office Address Name of the proposed infrastructure facility for STP Units, if any Location and Address of the proposed infrastructure facility for STP units Telephone No. Fax No. E-Mail Website, If any Details and Brief background of the promoters Passport No. of Promoters PAN Number and copy of PAN Card of undertaking implementing the project. Total Project Cost Capital Structure of the project Sources of Finance for the Project (with break-up) Details of the Plot / Land area (Acres / Sq. Mtrs. ) Proof of possession of land clearance obtained from the State Government Authorities for implementation of the project Number of Phases planned for completion of the project and the phase-wise details. Number of buildings to be constructed and the number of floors in each building, phase-wise and total. Details of the build up area (sq. ft. ) for providing proposed infrastructure facilities to STP units. Likely date of completion of each phase Details of infrastructure facilities to be provided to STP units Number of STP units likely to accommodate in the proposed infrastructure facility for STP units, duly supported with tie-ups made. Present status of implementation of the project and likely date of completion of the project. Cntd… 85

Documents Required to setup IT Park under STP • List and total value of Documents Required to setup IT Park under STP • List and total value of capital goods to be procured – – • • • • Imported (CIF Value) Indigenous (not applicable) * List and CIF value of items proposed to be imported under Customs Notification No. 153/93 dated 13 -Aug-1993, duly supported with proforma invoices (Phase-wise and in total). Approval issued State Government Justification for import Name of Contact Person Designation Address Tel. No. Fax No. E-Mail Cell Phone Number, if any Recommendation of jurisdictional Director of STPI Demand Draft for Rs. 5, 000/- towards processing fees drawn in favour of the Pay and Accounts Officer, Department of Commerce, Ministry of Commerce and Industry. * Prior permission of the IMSC is required for import of specific items listed in the Customs Notification No. 153/93 Dated 13 -Aug-1993, as amended from time to time. Back 86

Adjudication Process Annual Performance analysis At the time of Exit (EO Not Met) At Adjudication Process Annual Performance analysis At the time of Exit (EO Not Met) At the time of Renewal (Not Met case) Back Adjudication under FT(D&R) Act 1992 Process Flow Any other fault without permission DTA, without Space expansion / Additional premises 87

In case of any fault by STP unit Adjudication Process Initiate penal action under In case of any fault by STP unit Adjudication Process Initiate penal action under FT(D & R) act, 1992 Issue of Notice to Unit (call for personal hearing) Put up reply received from unit to Adjudicating authority N Satisfied Adjudication team Generate & Print Note Sheet Order (Including penalty terms as per internal note) Put up for passing the order to adjudication authority N Satisfied Y Y Pass the order Issue permission without any action Payments of penalty by the unit Issue permission / Advise for the request made by the unit Back Dropping of all penal action 88

Monitoring Process Joint Monitoring Monthly for STP Review of Performance of each unit Process Monitoring Process Joint Monitoring Monthly for STP Review of Performance of each unit Process flow Quarterly for STP & EHTP Back Annually for STP & EHTP 89

Watch the Performance of the unit at the end of 1 st & 2 Watch the Performance of the unit at the end of 1 st & 2 nd year. N OK Shortfall in NFE Y Watch the Performance of the unit at the End of 3 rd year or subsequent year. N OK Shortfall in NFE Y Issue of Show cause Notice Reply from the unit Adjudicating Authority Satisfied Y No Action Back N Initiate Penal Action under FT(D&R) Act, 1992(Levy Penalty As per Internal Note) Receive Penalty amount & credit as a separate head in account. 90

IMSC - IT Park Application - Approved IT park Status Report At the time IMSC - IT Park Application - Approved IT park Status Report At the time of Renewal (>6 Month after expiry) IMSC Process Flow Import of special product of avail duty free benefit Back Any case which is not under preview of STPI 91

IMSC Receive the request Study / analyze the request N Under preview of STPI IMSC Receive the request Study / analyze the request N Under preview of STPI as per policy Forward the case to IMSC Y Issue the permission as per normal procedure Receive the recommendation from IMSC Y Recommended Issue the permission to the unit N Inform to the Unit Back Send copy to Customs 92

Thank You 93 Thank You 93