uniformity approach of statutory services (stp/ehtp scheme)

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Uniformity approach of Statutory Services

(STP/EHTP Scheme)

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List of STP Services

1. New unit registration under STP/EHTP Scheme2. Procedure for Post Registration and Formalities

a. Legal Undertakingb. Registration cum membership certificate (RCMC)c. Attestation of list of capital Goodsd. Issue of Green card

3. Procedure for Import Certification4. Procedure for Excise Exemption Certification5. Procedure for Approval of Re-Export of CG6. Procedure for Shifting Approval7. Procedure for Bonding of Imported Capital Goods8. Procedure for De-Bonding of Duty Free Capital Goods9. Procedure for Change of Name10. Procedure for Expansion of Location11. Procedure for DTA Sales

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List of STP Services12. Procedure for Sub-Contracting13. Procedure for Enhancement of Capital Goods14. Procedure for De-Bonding of Premises15. Procedure for Exit from STP/EHTP Scheme16. Procedure for Exports Certification17. Procedure For Renewal & Revalidation of Letter of Permission and G

reen Card18. Procedure For Reimbursement of Central Sales Tax19. Procedure For Other statutory approvals

a. Destruction of/Scrapping of Capital Goodsb. Donation of Computer and Computer peripheralsc. Procedure for Free movement of CGd. Procedure for Common Sharing of equipments by STP/EHTP un

its of the same entity/parent20. Procedure For Merger/Acquisition/Amalgamation/Takeover of Unit/

change in implementing agency21. Procedure For Conversion from STP Scheme to EOU/EPCG Schem

e22. Procedure for Broad Banding of LOP for STP/EHTP units

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List of STP Services23. Procedure for IT Park Approval under STP24. Procedure for Adjudication25. Procedure for Monitoring and Reporting26. Procedure for IMSC

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Thank You

6

Receipt of Application

Scrutinize Supporting Documents

Acceptance of Application

Process the Application

Prepare & Print1. Note Sheet* 2. Export Obligation Sheet*3. Draft covering letter and LOP4. Terms and Conditions

Satisfied

Presentation/Interaction with the Applicant

Satisfied

Return to the EXIM Staff for the Suitable action N

Y

Y

Return to the Application for1) Changes2) Documents/ Suitable Action

Issue the Approval Letter(LOP)

Post Approval Process

Acceptance of terms & condition in Standard format*

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 unit1.Copy of LUT (1 Original - STPI, 1 Copy – Unit2. List Attestation (1 Copy - STPI, 1 Original- Unit)3. Green Card (1 Copy - STPI, 1 Original- Unit))4. RCMC (1 Copy - STPI, 1 Original-Unit))

N

Put Up to Verifier

Put Up to Director for Approval

Within 45 days from theDate of LoP

Monitoring ProcessOf cancellation of LOP

Acceptance of Documents for LUT,Green Card, CG List attestation, RCMC

Within 3 Years from the Date for LOP

N

N

Y

Process the Documents

Y

New unit Registration Process

BackY

N

* Refer --- for formats

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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)

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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.

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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.

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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

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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

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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

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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)

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Receipt of Application Form



Print1. Note Sheet* 2. Draft Approval Letter*

Satisfied

Y

Y

Return to the Application for1) Changes2) Documents

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)

N

LOP & PBWHL Valid,CG availability

Return to the EXIM Staff for the Suitable action

N

Put up For Approval

Import Certification

Back* Refer --- for formats

N

N

In the validation stage from Database, all the checks May be incorporated in all the slides

Can we incorporateand as per check list in all the

slides

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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

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Verification for Import CertificationIn 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

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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.

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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

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Print1. Note Sheet* 2. Draft Approval Letter*

Satisfied

N

Y

Y

Return to the Unit for1) Changes2) Documents




N

LOP & PBWHL Valid,CG availability


N

Put up for Approval

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Excise Exemption Certification

N

* Refer --- for formats

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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

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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

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Print1. Note Sheet 2. Draft Approval Letter

Satisfied

Y

Y





N

LOP & PBWHL Valid,Original Import certificate


N

Put up For Approval

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Re – Export of CG

N

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• 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

re-export of surplus CG}• Copy of Bond Register (alternatively we can ask for copy of

Re-warehousing)• Check for GR Waiver or Declaration as necessary

Documents required for Re- Export Approval

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• 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)

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Verification for Re- Export Approval

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Receipt of Application




Satisfied

Y

Y





N

LOP & PBWHL Valid


N

Put up For Approval

Shifting / IUT of CG

Back

N

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• 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)

– AR3 Certificate (Mandatory)

Documents required for Shifting / IUT Approval

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• 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 LoP 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

Verification for Shifting Approval

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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 CT3 / AR3A

in case of Indigenous goods• Permission letter from other STP / EOUs /SEZ in case of

consignor• Whether it is Permanent / Temporary transfer • AR3 Certificate

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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/CT3, 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


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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 CT3 in case

of Indigenous goods• Reasons for Transfer of Goods

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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/CT3, 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

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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 CT3 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

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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


Post Approval Process• Is original equipment returned to the bonded warehouse /

replaced with in the specified period

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Bonding request by the STPI Unit

Assignment of the Boding OfficerOn the basis of Locality

Verification of Consignment w.r. t STPI Approvals, BoE and Packing List

1.Endorse the bond register2.Issue Re-warehousing certificate3.Identification slip on Imported CG

Copy of Re-warehouse certificate to customs Office

Take Suitable action1). In case of short / excess shipment2) In case of CIF Value not MatchingSatisfied

Bonding of Imported Capital Goods

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Y

N

Process prevailing only in STPI Bangalore

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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 CT3 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 15crores 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}

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Receipt Of Application Form


Process The Application

Print1. Note Sheet for IMCG and INCG 2. Export Obligation Sheet3. Draft Approval Letter for IMCG and INCG

E O Status Meeting

Satisfied

Adjudication Process

N

Y

Y

Return to the Unit for1) Changes2) Documents / Suitable action




N

LOP & PBWHL Valid


N

Y

Debonding of CG

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Put UP for Approval

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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 (CT3) Goods

(Mandatory)• Copy of CT3 and AR3 Certificate (Mandatory)• Copy of STPI approval and attested invoice

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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 AR3A copy• Check for the annexure and the details

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Receipt Of Application




Satisfied

Y

Y





N

LOP & PBWHL Valid


N

Put Up For Approval

Name Change

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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 1A (Mandatory)

Verification• Validity of PBWHL• Validity of LOPIn 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 ChargesPost Approval Process• IEC to be updated with the changed name.• Green card to be reissued/ New name is to be endorsed

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Receipt Of Application




Satisfied

Y

Y





N

LOP & PBWHL Valid


N

Put Up For Approval

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Space Expansion / Additional Premise

42

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

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Print1. Note Sheet 2. Export Obligation Sheet3. Draft Approval Letter

Satisfied

N

Y

Y

Return to the Unit for1) Changes2) Documents




N

LOP & PBWHL Valid


N

Put UP for Approval

Back

Domestic Tariff Area

44

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

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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

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E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

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Sub Contracting

47

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

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Print1. Note Sheet 2. E.O.Performance & Projection3. Draft Approval Letter

E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL ValidCG Balance


N

Y

Put UP for Approval

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CG Enhancement

49

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

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E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

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Debonding of Premise

51

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

CT3 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

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Print1. Note Sheet for Exit and LOP Cancellation2. Export Obligation Sheet3. Draft Approval Letter for exit and LoP Cancellation

E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

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Exit from STP / EHTP Scheme

53

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) {TR6 Challans)• Bank statement• Copy of Bond register

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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

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Receipt Of Softex Form


Process of the Softex Form

Print1. Note sheet2. Approval Certificate3. Annexure

Satisfied

N

Y

Y

Return Application for1) Changes2) Documents

Prepare the Covering letter in Triplicate

Prepare 3 sets of Softex Forms

N


N

Put UP for Approval

Check for the Valid Softex no., Lop PBWHL Validity PO . Contract Validity

SatisfiedN

Y

Issue1. Duplicate Copy to STP Unit2. Original Copy to RBI3. Triplicate in Company File

Exports Certification

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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)

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57

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

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Verification for Certification of ExportsPurchase 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

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Prepare & Print1. Note Sheet for LOP and Green Card 2. E.O. Performance and Projection3. Draft Approval Letter for LoP and Green Card

E O Status Meeting

Satisfied


N

Y


Issue Renewal of LOP

N


N

Y

Inward the Application Form

Put Up to Verifier

Presentation/Interaction with the Applicant

Not Satisfied

Satisfied

Process Legal Undertaking (L U T) Submitted by the unit

Legal Agreement is signed by STP Unit & Director

Issue Copy of LUT to the STP Unit &

ask for the renewed Copy of PBWHL

Check the Application date & Compare with date of LOP Expiry

Within 6 monthsN

Y

Forward to IMSC

Renewal of LoP and Green Card

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Documents required for Renewal of LOP and Green Card

LoP• 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

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Documents required for Renewal of LoP 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

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Request by Unit


Process the Request

Time Frame ( Whether the request is made

Within 6months from the end of the quarter)

Verification of Claims w.r.t Invoices, ‘C’ forms, CA certifications report

Satisfied

Return / Inform to Unit1. Changes2. Documents

Take the necessary actions For Condoning the Delay

Reject the request / Claims& Issue a letter to Unit Stating the reasons for rejection

Forward the recommended amount to HQ for the fund

Receipt of fund from HQ

Issue the Cheque to Unit & take Receipt

Send Utilization report of fund to HQ

N

N

N

Y

Y

Y

CST Reimbursement

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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 II• 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

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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

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Print1. Note Sheet for IMCG and INCG2. Draft Approval Letter for IMCG and INCG

E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

Destruction of CG

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Documents required for Destruction of/Scrapping of Capital Goods

• Annexure for Destruction of Imported Capital Goods• Annexure for Destruction of Indigenous (CT3) 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


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E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

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Donation of Computers and Computer Peripherals

68

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 / CT3 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

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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

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Satisfied

Y

Y





N

LOP & PBWHL Valid


N

Put Up For Approval

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Free Movement of CG

71

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


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Satisfied

Y

Y





N

LOP & PBWHL Valid


N

Put Up For Approval

Common Sharing of CG by STP/EHTP units of the same entity/parent

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73

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 CT3), 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 CT3 Approval• Invoices / Bill of the supplier• Bill of Entry copies• AR3 Certificate• Address of the both the locations• PBWHL copy of both locations

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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 CT3 Approval• Is the unit regularly submitting the Annual / Quarterly / Monthly


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E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

Merger/Acquisition/

Amalgamation/Takeover of

Unit/change in implementing

agency

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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 LoP)• List of attested capital goods and indigenous goods • Legal Agreement• Registration cum Membership Certificate (RCMC)• Green Card • Payment of the statutory services charges.

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Verification for Merger/Acquisition/Amalgamation/Takeover of

Unit/change in implementing agencyFollowing 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.

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Request by the Unit


Issue NOC for Conversion

Copy to Customer

Adjudicating Process

E O Met

Conversion From STP Scheme to EoU

Scrutinize Supporting Documents Inform to Unit1) Changes2) Documents

Generate & Print1. Note Sheet2. E.O Statement3. Draft Approval

Put Up to Verifier

Satisfied

Put Up to Approval

Return the Application to EXIM Staff for Suitable action

Y

N

Y

N

Y

N

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Documents required for Conversion from STP Scheme to EOU/EPCG Scheme

• Formal request with reasons for conversion from STP scheme to EoU/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, de-

bonded, donation of CG (Import / CT3)• Proof of payment of applicable customs/excise duty w.r.t de-bonded CG (Import / CT3)• 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

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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

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Print1. Note Sheet 2. E.O.Performance & Projection3. Draft Approval Letter

E O Status Meeting

Satisfied


N

Y

Y





N

LOP & PBWHL Valid


N

Y

Put UP for Approval

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Broad Banding of LOP for STP/EHTP units

82

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)

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83

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


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Satisfied

Scrutinize supporting documents

Forward the documents to IMSC

Satisfied

Issue approval letter to setup infrastructure facility


N

Y

Inform/Return to the Application for1) Changes2) Documents/ Suitable Action

N

Receive the Recommendation of IMSC

Copy to deputy comm of customs

Procedure to setup IT Parks

Post approval (List Attestation (by DIT) LUT etc)

Y

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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 and 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.

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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.

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Adjudication under FT(D&R) Act 1992

Process Flow

Any other fault without permission

DTA, without Space expansion / Additional premises

At the time ofExit (EO Not Met)

At the time of Renewal

(Not Met case)

Annual Performance analysis

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88

In case of any fault by STP unit

Issue of Notice to Unit(call for personal hearing)

Put up reply received from unit to Adjudicating authority

Satisfied

Issue permission without any action

Adjudication teamGenerate & PrintNote SheetOrder (Including penalty terms as per internal note)

N

Y

Payments of penalty by the unit

Dropping of all penal action

Put up for passing the

order to adjudication authority

Satisfied

N

Pass the order

Y


Initiate penal action under FT(D & R) act,1992

Issue permission / Advise for the request made by the unit

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Monitoring Process

Review of Performance of each unit

Process flow

Monthly for STP

Quarterly for STP & EHTP

Joint Monitoring

Annually for STP & EHTP

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90

Watch the Performance of the unit at the end of 1st & 2nd year.

Shortfall in NFE

Watch the Performance of the unit at theEnd of 3rd year or subsequent year.

Y

OKN

Issue of Show cause Notice

No Action

Shortfall in NFE OK

Reply from the unit

Adjudicating AuthoritySatisfied

NN

Y

Initiate Penal Action underFT(D&R) Act, 1992(Levy PenaltyAs per Internal Note)

Y

N

Receive Penalty amount & credit as a separate head in account.

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IMSC

IMSCProcess Flow

Any case which is not under preview

of STPI

At the time ofRenewal

(>6 Month after expiry)

Import of special product of avail duty free benefit

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- IT Park Application- Approved IT park

Status Report

92

IMSCReceive the request

Under preview of STPI as per policy

Study / analyze the request

Issue the permission as per normal procedure

Forward the case to IMSCN

Recommended

Receive the recommendation from IMSC

Inform to the Unit

N

Issue the permission to the unit

Send copy to Customs

Y

Y

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93

Thank You