Electronic Submission of DGFT Appendix 4H Certificates digitally signed by CA, CS etc.

Electronic Submission of DGFT Appendix 4H Certificates digitally signed by Chartered Accountants, Company Secretaries, Cost Accountants, Chartered Engineers, etc.

Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi

Date: 17 October 2024

Trade Notice No. 21 /2024-25

To
All Exporters/Members of Trade & Industry
All DGFT Regional Authorities
Other stakeholders of DGFT

Subject: Electronic Submission of Appendix 4H Certificates -reg

With reference to the above subject and Paragraph 1.04 (f) of the Handbook of Procedures, an electronic system has been introduced to facilitate the uploading of digitally signed documents by Certifying Authorities (e.g., Chartered Accountants, Company Secretaries, Cost Accountants, Chartered Engineers, etc.). This system allows exporters to seamlessly integrate these digitally uploaded annexures with their online applications across various schemes under the Foreign Trade Policy (FTP).

2. In this reference, It is informed that the DGFT has launched an online facility for onboarding of Certifying Authorities. These authorities can now digitally sign and submit certificates using their online DGFT accounts. As a result, the digitalization of the Appendix 4H certificate, which accounts for the consumption and stock of duty-free imported or domestically sourced raw materials and components under the Advance Authorization and DFIA schemes, has been fully implemented online. The following information is provided for the consideration of all relevant stakeholders.

3. Workflow: The system workflows are summarised as follows:

Exporter’s workflow:

i Exporters can fill in the required information as per the Appendix 4H format through the DGFT website (https://dgft.gov.in) while applying for Advance Authorisation (AA) redemption or while applying for a DFIA Transferable Scrip.

ii Exporters can forward the draft Appendix 4H form to the registered certifying authority online by entering their registration number.

iii. The certifying authority shall verify the details, update them as needed, and digitally sign the document using Aadhaar e-sign or a Digital Signature Token. The system then automatically generates the Appendix 4H certificate.

iv This signed certificate is automatically attached to the AA/DFIA redemption application, facilitating verification of the exporter’s actual consumption.

v. The IEC holder may thereafter submit the AA/DFIA redemption application online to the DGFT RA.

vi. Exporters can track and download the digitally signed Appendix 4H certificate by accessing the “Repository” and selecting “View Submitted/Approved Certificates“

vii. Drafts submitted to the Certifying Authority shall also be shown here but shall remain inactive, for any further action by the exporter.

viii. The digitally signed Appendix 4H certificate shall also be accessible to the DGFT RA.

Certifying Authority Workflow:

i The Certifying Authority registers with DGFT by choosing the category ‘Certifying Authority’ on the Registration page and providing their membership details.

ii The Certifying Authority can monitor and manage draft exporters’ certificates by accessing the repository under ‘View Submitted/Approved Certificates’

iii. The Certifying Authority may modify details in the draft certificate as necessary.

iv Upon review, the Certifying Authority can either approve and sign the Appendix 4H certificate using a Digital Signature Certificate (DSC) or reject the application based on their assessment.

4. User Guide & FAQs: A user guide and a set of Frequently Asked Questions (FAQs) have been published on the DGFT website under the ‘Learn’ section. Furthermore, outreach programs will be organized in collaboration with Institute(s) of Certifying Authorities and DGFT RAs to enhance familiarity with these processes.

5. Support Channels: Exporters and stakeholders may contact the DGFT Helpdesk for assistance, suggestions, or feedback through the following channels:

i Call the Toll-Free Helpdesk Support Number.

ii Raise a Helpdesk ticket by navigating to the DGFT website — > Services — > DGFT Helpdesk Service. Users can also track the status of their previously filed tickets or search for past tickets.

iii. Email queries to dgftedi@nic.in

This Trade Notice is issued with the approval of the competent authority.

(Ajay Kumar)
Deputy Director
E-mail: ajay.dhiman88@gov.in

(Issued from File: 01/02/15/AM23/EG&TF-Part(1)

• Audit Fee to be received only by digital modes/banking channels -ICAI revises Ethics
• Demand set aside as assessee for period covered had discharged tax liability under SVLDRS
• No addition u/s 68 when there is no fresh receipt of unsecured loans during the year
• Taxes on sales comprising in turnover to be excluded for estimating net profit
• Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld