The short answer
Yes. Under UP Government Order No. 838/18-4-2025 dated 10 November 2025, an Uttar Pradesh MSME exporter registered with the Export Promotion Bureau UP (EPB UP) and the UP Export Promotion Council (UPEPC) gets back 75% of the net postage, without CGST and SGST, on export parcels sent through an India Post Dak Ghar Niryat Kendra (DNK). The cap is Rs 1,00,000 per exporter per year. File one claim per quarter within 45 days of the quarter end. Courier parcels do not qualify.
The rule that decides everything: only postage booked through a DNK, verified by the DNK postmaster in Annexure III and claimed within 45 days of the quarter end is paid.
Verified as on 8 October 2026 against UP Government Order No. 838/18-4-2025 dated 10 November 2025 with Annexures I to III, CBIC Circulars No. 25/2022-Customs and No. 01/2026-Customs and India Post’s DNK portal guide. Written by Pratham Agarwal, Founder, Rasp International.
Key facts at a glance
| Scheme name | Dak Ghar Niryat Kendra Assistance Scheme, often called the UP post office export subsidy |
|---|---|
| Governing body | MSME and Export Promotion Department, Government of Uttar Pradesh, through the Export Promotion Bureau UP |
| Parent policy | UP Export Promotion Policy 2025-30, Government Order No. 684/18-4-2025/18-4099/31/2025 dated 3 September 2025 |
| Legal basis | Government Order No. 838/18-4-2025 dated 10 November 2025, effective immediately |
| Who it is for | UP MSME exporters registered with EPB UP and UPEPC at the time of the work, shipping through a DNK |
| What you get | 75% of net postage without CGST and SGST, up to Rs 1,00,000 per exporter per year, paid by Direct Benefit Transfer (DBT) |
| Validity or deadline | One claim per quarter within 45 days of the quarter end; late claims are not considered |
| Where you apply | Online, directly to the Export Promotion Bureau UP with no district stage; Government Order 838 does not print the portal address |
Why we wrote this guide
On 8 October 2026 the only open Government Order 838 window is the July to September 2026 quarter, and on a financial year reading it shuts on 14 November 2026. The April to June 2026 window closed on 14 August 2026, and the order says late claims will not be considered, with up to Rs 1,00,000 a year per exporter riding on these dates.
Parcel exporters who come to Rasp International ask about paperwork more than the rate: which number goes in item 7, who signs Annexure III and whether GST counts. This guide answers from the order and from India Post and CBIC documents.
What the UP post office export subsidy is
The Dak Ghar Niryat Kendra Assistance Scheme is a Uttar Pradesh state reimbursement that pays back 75% of the net postage on export consignments sent through a Dak Ghar Niryat Kendra, for MSME exporters registered with EPB UP and UPEPC, administered by the Export Promotion Bureau UP under the UP Export Promotion Policy 2025-30. Government Order No. 838/18-4-2025 dated 10 November 2025 created the scheme.
Government Order 838 claims skip the district, and the order Authorised Committee, chaired by the Export Commissioner, includes a representative of the Postmaster General UP. Our guide to all UP export subsidy schemes covers the sister orders.
What a Dak Ghar Niryat Kendra is
A Dak Ghar Niryat Kendra (DNK) is a post office export centre that lets a small exporter file the export declaration online and hand the parcel in nearby for clearance at a Foreign Post Office (FPO), run jointly by the Department of Posts and the Central Board of Indirect Taxes and Customs (CBIC). Foreign Trade Policy 2023, paragraph 9.12, places DNKs in a hub and spoke model with FPOs for artisans, weavers, craftsmen and MSMEs in the hinterland.
Under CBIC Circular No. 25/2022-Customs dated 9 December 2022, the Department of Posts moves each parcel from the booking post office to one of 28 FPOs for clearance. PIB counted 1,013 DNKs on 20 January 2026, and a Lok Sabha reply published by PIB on 4 December 2024 listed 93 in Uttar Pradesh. Section 8.5 of the UP Export Promotion Policy 2025-30 states that DNKs are established in every district of the state.
The PIB release of 17 September 2024 lists DNK services including e-filing of the Postal Bill of Export, electronic customs clearance, packaging, free pick up, tracking and volume discounts. Goods already moving through DNKs include apparel, leather products, handicrafts, spices and tea, per the December 2024 reply.

How to ship an export parcel through a Dak Ghar Niryat Kendra
To ship through a DNK you need an Importer Exporter Code (IEC), a GSTIN, an India Post portal profile and a Postal Bill of Export for every parcel. A Postal Bill of Export (PBE) is the customs export declaration for a commercial parcel sent by post, cleared by Customs at the FPO.
- Keep your IEC and GSTIN ready. India Post’s DNK portal guide (version 1.3) marks both mandatory and blocks booking if DGFT shows the IEC as suspended. Our IEC service helps if you have none.
- Register your AD code on ICEGATE. The PIB release of 17 September 2024 says DNK users need their Authorised Dealer (AD) code and bank account on ICEGATE for automated IGST refunds and the e-BRC (the bank’s proof that payment came in). See our e-BRC assistance.
- Register on the new portal. The old dnk.cept.gov.in portal has stopped fresh registration, and CBIC Circular No. 01/2026-Customs dated 15 January 2026 points to India Post’s Customer Self-Service Portal. Add your IEC, GSTIN, AD code and Letter of Undertaking (LUT), then upload KYC.
- Open an India Post contract. The DNK guide gives an own customer ID only to contract customers on advance payment or Book Now Pay Later (BNPL), and Government Order 838 Annexure I item 7 asks for it.
- Book each parcel on the right PBE. Use PBE-III for marketplace orders and PBE-IV for other exports, enter the HS code, invoice and value, then print the CN 22 or CN 23 label.
- Hand over and track. Circular 25/2022-Customs says postal staff check weight and destination, collect postage and take KYC. The final PBE downloads once the parcel clears Customs and leaves India.
India Post’s product pages, last reviewed on 12 August 2026, set a maximum weight per item of 35 kg for International Speed Post (EMS), 20 kg for International Air Parcel and 5 kg for the International Tracked Packet Service (ITPS), lower where the destination country says so.
Tip: India Post’s ITPS page lists volume discounts for contract customers from 4% to 18%, rising with monthly ITPS revenue excluding taxes, plus 2% more for booking on the DNK portal. Annexure I asks for the actual postage claimed, so enter the discounted amount you paid, without GST.
From 15 January 2026, CBIC Notification No. 07/2026-Customs (N.T.) and Circular No. 01/2026-Customs allow Duty Drawback, RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies) on PBE-III and PBE-IV filings by exporters registered on ICEGATE. Our export incentives service handles those claims.
DGFT Notification No. 36/2026-27 dated 15 September 2026 says no Registration cum Membership Certificate (RCMC) is needed for exports up to Rs 3 lakh (see our RCMC exemption explainer), but Government Order 838 still needs EPB UP and UPEPC registration.
Rasp International handles RoDTEP claims and rate verification.
Talk to our team for a free assessment. 500+ exporters served since 2019.
The Government Order 838 claim form, field by field
Government Order 838 prescribes three documents: the Annexure I application with 11 items and an 8 line DNK shipment table, the Annexure II affidavit on Rs 10 stamp paper and the Annexure III DNK verification. Annexure III is a verification certificate that confirms your shipments, invoices and PBEs against DNK records. The proof column is our practice, not the order’s.
| Government Order 838 field | What to enter | Proof to keep |
|---|---|---|
| Annexure I, item 1: name of the unit | Legal name as on Udyam and IEC | Udyam certificate and IEC |
| Item 2: registered office | Address as on the IEC | IEC certificate |
| Item 3: IEC | The IEC used on every PBE in the claim | PBE copies |
| Item 4: Certificate of Origin from UP | Yes or No | Certificate copies if Yes |
| Item 5: manufacturer, merchant or both | One answer, the same as in the affidavit | Udyam certificate |
| Item 6: EPB UP, UPEPC and Udyam numbers | All three numbers | Certificates dated before the first parcel |
| Item 7: India Post contractual customer registration number | Your contract customer ID, not the retail ID | Contract letter |
| Item 8: quarter | Quarter of the claimed parcels | Annexure III for that quarter |
| Item 9: signatory | Person signing for the unit | Same name as the affidavit |
| Item 10: designation | Proprietor, partner, director or authorised person | Authority letter if not the owner |
| Item 11: contact | Phone and email checked daily | A revert allows only 15 days |
| Shipment table, line 1: products | Products with HS codes as on the PBEs | PBEs |
| Line 2: number of shipments | DNK parcels in the quarter | Portal history and PBE list |
| Line 3: quantity | Pieces or weight declared | PBEs and packing lists |
| Line 4: value | Total invoice value | Export invoices |
| Line 5: total postage | Postage per DNK receipts, with GST shown apart | Every receipt |
| Line 6: actual postage claimed | Net postage without CGST and SGST, after discounts | Annexure III total |
| Line 7: claim admissible | 75% of line 6, within your Rs 1,00,000 balance | Working sheet |
| Line 8: previous assistance in the FY | Government Order 838 assistance already taken this financial year | Earlier claims and DBT credits |
| Annexure II: form | Affidavit on Rs 10 stamp paper with a truth declaration | Signed original |
| Annexure II: claims and category | Claims filed in the financial year and quarter; MSME category under the notification of 21 March 2025 | Udyam certificate; agrees with line 8 |
| Annexure II: activity and other grants | Merchant or manufacturing; no state or central grant against this claim | Your scheme register |
| Annexure III: verification | DNK postmaster’s name, signature, date and seal | Your PBE and invoice list |
| Annexure III: countersignature | Gazetted postmaster, Inspector of Posts or Assistant Superintendent of Posts, with name, signature, date and seal | Countersigned original |
| Annexure III: content | Shipments, invoices and PBEs checked against DNK records, and total postage excluding taxes | Must equal line 6 |
Do not claim on GST: net postage is the postage you paid before CGST and SGST, and Government Order 838 works out the 75% on that figure. India Post’s postage calculator shows the base price, CGST and SGST as separate lines, so keep receipts that show the split. A claim on the gross total will not match the postage the DNK certifies in Annexure III.
One wrong number in item 7 or line 6 can send your DNK claim back with only 15 days to fix it. Rasp International checks your receipts, PBEs and Annexure III against each other before the claim goes in.
Free first review
Get your DNK postage claim checked
Send the quarter, the DNK you booked at and your postage total. We check the net postage, your cap balance and what Annexure III must show.
- Eligibility checked against the Government Order, paragraph by paragraph
- Papers prepared and the claim filed in your unit's name, or guidance if you file yourself
- One point of contact until the money reaches your account
ISO 9001:2015 certified · Founded 2019 · 500+ exporters served
Last claim date for every quarter
Under Government Order 838 each quarter’s claim must reach the Bureau within 45 days of the quarter end. the order defines neither the quarter nor the counting method, so these dates assume financial year quarters and count the quarter end as day 0. Our UP export subsidy deadlines tracker covers the other UP orders.
| Financial year | Quarter | Quarter ends (day 0) | Last claim date (day 45) | Status on 8 October 2026 |
|---|---|---|---|---|
| 2026-27 | April to June 2026 | 30 June 2026 | 14 August 2026 | Closed |
| 2026-27 | July to September 2026 | 30 September 2026 | 14 November 2026 | Open, 37 days left |
| 2026-27 | October to December 2026 | 31 December 2026 | 14 February 2027 | Quarter running |
| 2026-27 | January to March 2027 | 31 March 2027 | 15 May 2027 | Not started |
| 2027-28 | April to June 2027 | 30 June 2027 | 14 August 2027 | Not started |
| 2027-28 | July to September 2027 | 30 September 2027 | 14 November 2027 | Not started |
| 2027-28 | October to December 2027 | 31 December 2027 | 14 February 2028 | Not started |
| 2027-28 | January to March 2028 | 31 March 2028 | 15 May 2028 | Not started |
Treat day 45 as a wall: if the Bureau counts the quarter end as day 1, every date moves one day earlier. File a few days ahead and ask the DNK for Annexure III in the first week after the quarter ends.
How the DNK route compares with courier for a UP exporter
Government Order 838 pays only on postage for consignments sent through a Dak Ghar Niryat Kendra, and no UP order covers courier shipments. Both routes now carry Drawback, RoDTEP and RoSCTL, and the table covers only what the cited sources state.
| Point | DNK (India Post) | Authorised courier |
|---|---|---|
| UP postage support | 75% of net postage, up to Rs 1,00,000 a year, proved by Annexure III | Not covered by any UP order |
| Customs rules | Postal Export (Electronic Declaration and Processing) Regulations, 2022 | Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 |
| Who files the declaration | The exporter or an authorised agent, on PBE-III or PBE-IV | The courier, on ICEGATE when benefits are claimed (PIB, 13 September 2024) |
| Clearance point | One of 28 Foreign Post Offices | Notified International Courier Terminals |
| Drawback, RoDTEP and RoSCTL | From 15 January 2026 | From 12 September 2024 (Notification 60/2024-Customs (N.T.)) |
| Value limit per consignment | None found in the postal sources; see Not yet confirmed | Rs 10 lakh cap removed from 1 April 2026 |
| Weight per item | EMS 35 kg, air parcel 20 kg and ITPS 5 kg, lower where the destination says so | Set by each courier; not covered here |
| Booking points | 1,013 DNKs in India; 93 in Uttar Pradesh as of 4 December 2024 | The courier’s own network |

Where the form, the order and the portal do not match
Three gaps matter for a Government Order 838 claim. Check each with the Export Promotion Bureau UP before you file and keep the written answer.
Item 7 asks for a number many DNK users lack: Government Order 838 Annexure I item 7 asks for an India Post contractual customer registration number, but India Post’s DNK portal guide gives an own customer ID only to contract customers; everyone else books under a default retail ID. Open a contract before shipping; if you shipped as a cash customer, ask the Bureau what to enter, and keep the contract letter as evidence.
Per year or per financial year. Government Order 838 caps assistance at Rs 1,00,000 per exporter per year. Annexure I line 8 asks for assistance already received in the financial year, and the Annexure II affidavit counts claims filed in the financial year, so the safe reading is an April to March cap.
Postage charges or net postage. Section 8.5 of the UP Export Promotion Policy 2025-30 (English text on Invest UP) says 75% of the postage charges, and news reports repeat that. The operative Government Order 838 says net postage without CGST and SGST, and Annexure III certifies postage excluding taxes, so claim on that figure.
Rasp International handles RoDTEP claims and rate verification.
Talk to our team for a free assessment. 500+ exporters served since 2019.
Who can claim the UP post office export subsidy
Who qualifies
- An MSME unit of Uttar Pradesh under the MSME Development Act 2006, with Udyam registration.
- Registered with both EPB UP and UPEPC at the time of the work, safely before the first claimed parcel. See our EPB UP and UPEPC registration guide.
- A manufacturer, a merchant exporter or both.
- Ships under its own IEC through a DNK on a Postal Bill of Export.
Who is not eligible
- Courier shipments, which no UP order covers.
- Parcels sent outside the DNK system, which the DNK postmaster cannot verify in Annexure III.
- Units not registered with both EPB UP and UPEPC when the parcels went out.
- Enterprises outside the MSME definition or outside Uttar Pradesh.
- Postage already met under another central or state scheme for the same purpose.
Edge cases under Government Order 838
You registered with UPEPC halfway through the quarter
Government Order 838 needs EPB UP and UPEPC registration at the time of the work without defining that time. Claim only parcels booked after the later registration date.
Parcels booked at two DNKs in one quarter
Government Order 838 asks for one quarterly claim adding up the quarter’s DNK postage, while Annexure III is signed by the postmaster of the DNK. Using both the Agra and Firozabad DNKs likely means one Annexure III from each; confirm with the Bureau.
Sample parcels that could also fall under Government Order 811
Government Order 811 dated 6 November 2025 pays for free trade samples up to Rs 2 lakh per exporter per year, and both orders bar a similar benefit for the same purpose. If a sample parcel’s postage goes into a Government Order 811 marketing support claim, leave it out of Government Order 838.
A parcel booked in one quarter that leaves India in the next
Government Order 838 does not say whether booking or clearance fixes the quarter, so ask the DNK which date Annexure III uses and claim the parcel once. A parcel cancelled before export (back to town under Circular 25/2022-Customs) stays out.
How to claim, stage by stage
Stage 1: before you ship
Finish Udyam, IEC, GSTIN, EPB UP and UPEPC registration and the India Post setup described above, then keep a quarter register of booking date, PBE number, net postage, CGST and SGST for every parcel.
Stage 2: filing within 45 days
- Request Annexure III in week one. Give the DNK postmaster your PBE and invoice list and follow up for the countersignature.
- Swear the Annexure II affidavit. Use Rs 10 stamp paper and match the claim count to line 8.
- Fill Annexure I and file. Line 6 must equal the Annexure III postage and line 7 is 75% of line 6 within your cap balance. File online directly with the Export Promotion Bureau UP.
Stage 3: after filing
| Government Order 838 step | Time limit (days) | What happens next |
|---|---|---|
| Correct your own claim | 15 from the application date | The claim moves to the Bureau portal |
| Bureau examination | 30 | Sent to the committee or reverted as incomplete |
| Your reply to a revert | 15 at most | No reply means automatic cancellation |
| Re-examination | 30 | Goes to the Authorised Committee |
| Payment | No date in the order | DBT, first come first served, within the year’s budget |
The lapse penalty
Two misses cannot be undone under Government Order 838: a claim after day 45 is not considered, and a revert unanswered for 15 days cancels the claim. Knowingly false facts lead to recovery of the whole amount like revenue dues and blacklisting, under paragraph 9 of Government Order 838.
The fast track
Government Order 838 has no fast track. Units that join fairs sponsored by the state or held through the Bureau or UPEPC only get priority in payment.
Worked examples for Uttar Pradesh sectors
Each figure is an illustrative example in round numbers at the Government Order 838 rate of 75% of net postage and the Rs 1,00,000 annual cap. None is a client.
Engineering and metalware: a Moradabad brass seller
Illustrative example. A Moradabad brass planter maker pays Rs 60,000 of net postage on EMS parcels each quarter. Annexure I line 8 matters most: the cap bites in the third quarter, and claiming a full Rs 45,000 there is the pitfall. More in our Moradabad export subsidy guide.
| Quarter | Net postage (Rs) | 75% (Rs) | Assistance already taken in the FY (Rs) | Claim admissible (Rs) |
|---|---|---|---|---|
| April to June | 60,000 | 45,000 | 0 | 45,000 |
| July to September | 60,000 | 45,000 | 45,000 | 45,000 |
| October to December | 60,000 | 45,000 | 90,000 | 10,000 |
| January to March | 60,000 | 45,000 | 1,00,000 | 0 |
Textiles and carpets: a Bhadohi rug sample sender
Illustrative example. A Bhadohi carpet maker posts rug samples on PBE-IV with Rs 40,000 of net postage a quarter, so Government Order 838 pays Rs 30,000 a quarter until only Rs 10,000 of cap is left in the fourth. The pitfall is claiming the same sample postage under Government Order 811 too.
Handicrafts: a Firozabad glass gifts seller
Illustrative example. A Firozabad seller ships marketplace orders on PBE-III with Rs 20,000 of net postage a quarter, so Rs 15,000 a quarter and Rs 60,000 a year. The pitfall: sets over the 5 kg ITPS limit sent by courier earn nothing, so book them as EMS or air parcel. Marketplace sellers should also see our UP online marketplace subsidy guide.
Food and agriculture: a Lucknow packaged spice seller
Illustrative example. A Lucknow spice blend seller pays Rs 10,000 of net postage a quarter and earns Rs 7,500. The DNK portal guide cites spices as needing a Spices Board certificate at booking; a missing one can hold the parcel at the FPO into the next quarter.
Leather and footwear: an Agra leather goods seller
Illustrative example. An Agra leather bag seller pays Rs 1,00,000 of net postage in July to September 2026, with receipts of Rs 1,18,000 including CGST and SGST. Government Order 838 pays Rs 75,000, not Rs 88,500, if filed by 14 November 2026.
Cautionary tale: the countersignature that came on day 47
Illustrative composite, not a client. A Saharanpur wood carving exporter paid Rs 80,000 of net postage at the DNK in October to December 2026, putting Rs 60,000 at stake. The exporter asked for Annexure III on 5 February 2027 (day 36), and the Inspector of Posts countersigned on 16 February 2027 (day 47).
The point of no return was 14 February 2027, day 45. Under the Government Order 838 rule on late claims the whole Rs 60,000 was lost, where a request in the first week of January would have saved it.

How Rasp International handles Government Order 838 claims
- Check eligibility before the first parcel. We match your registration dates to your shipping plan, because an early parcel cannot be fixed later.
- Set up the India Post side in your name. We help with the portal profile, KYC, AD code and contract customer ID that item 7 needs.
- Keep your quarter register. We log every PBE with net postage and GST, because line 6 must equal Annexure III.
- Check PBEs against invoices. You or your customs broker file each PBE; we check value, HS code and form type before Annexure III does.
- Prepare Annexure I and the affidavit. We draft both and file end to end in your unit’s name.
- Secure Annexure III and file before day 45. We ask the DNK in week one and chase the countersignature, the step that decides most quarters.
- Answer reverts within 15 days and reconcile the cap. We track reverts, DBT credits and your Rs 1,00,000 balance, because a missed revert cancels the claim.
Shipped through a DNK in July to September 2026 and not filed yet? Rasp International can prepare and file your Government Order 838 claim in your unit’s name well before 14 November 2026.
What Government Order 838 will not do
- Government Order 838 will not pay on courier shipments or on parcels sent outside the DNK system.
- Government Order 838 will not pay the CGST and SGST part of postage, or more than Rs 1,00,000 per exporter per year.
- Government Order 838 will not accept a claim after day 45, and it prints no appeal route, committee deadline or payment date.
What Is Not Yet Notified, Checked on 16 October 2026
- The Government Order 838 claim portal address, which the order does not print. Ask the Export Promotion Bureau UP or UPEPC.
- Whether quarter means the financial year quarter and how the 45 days are counted. Ask the Bureau and file early.
- Whether the Bureau accepts the default retail customer ID in item 7. Ask in writing.
- Whether parcels from two DNKs need one Annexure III per DNK. Ask the Bureau and your postal division.
- Which date fixes a parcel’s quarter: booking, clearance or dispatch. Ask the DNK.
- Whether postal exports carry a per consignment value limit; FTP 2023 paragraph 9.05 is silent on post. Ask the FPO.
- Whether free pick up, listed by PIB, runs in your district. Ask your DNK.
- How the reimbursement is taxed. Government Order 838 is silent; ask your chartered accountant.
Frequently asked questions
Can I claim the UP postage subsidy on courier shipments?
No. Government Order 838 dated 10 November 2025 pays 75% of net postage only on consignments sent through an India Post Dak Ghar Niryat Kendra, and no UP export order covers courier shipments. To qualify, book the parcel through the DNK on a Postal Bill of Export.
Is GST included in the 75% postage reimbursement?
No. Government Order 838 works out the 75% on net postage, without central GST and state GST, and Annexure III certifies postage excluding taxes. On illustrative receipts of Rs 1,18,000 including Rs 18,000 of CGST and SGST, the claim is 75% of Rs 1,00,000, or Rs 75,000.
What is the last date to claim DNK postage for July to September 2026?
On a financial year reading it is 14 November 2026, 45 days after the quarter ended on 30 September 2026. Government Order 838 defines neither the quarter nor the counting method and refuses late claims, so file a few days early and request Annexure III now.
How do I register on the Dak Ghar Niryat Kendra portal?
Fresh registration on the old dnk.cept.gov.in portal has stopped. Register on India Post’s Customer Self-Service Portal, named in CBIC Circular 01/2026-Customs dated 15 January 2026, then add your IEC, GSTIN, AD code and LUT and upload KYC before your first booking.
What is an India Post contractual customer registration number?
It is the customer ID the Department of Posts gives a business with an advance payment or Book Now Pay Later contract, per the DNK portal guide. Government Order 838 Annexure I item 7 asks for it, and users without a contract only have a retail ID.
Who signs Annexure III for a DNK postage claim?
The postmaster of the DNK that booked your parcels signs Annexure III, and a gazetted postmaster, Inspector of Posts or Assistant Superintendent of Posts countersigns, each with name, signature, date and seal. It confirms your shipments, invoices, PBEs and postage excluding taxes.
Can I claim RoDTEP and drawback on parcels sent by post?
Yes, from 15 January 2026. CBIC Notification 07/2026-Customs (N.T.) and Circular 01/2026-Customs allow Duty Drawback, RoDTEP and RoSCTL on postal exports filed electronically on PBE-III or PBE-IV. Register on ICEGATE, add bank details for the DNK site and upload supporting documents on e-Sanchit.
How does the Government Order 838 money reach my bank account?
By Direct Benefit Transfer after the Authorised Committee approves the claim. Government Order 838 pays first come, first served within the year’s budget, may carry unpaid claims to the next year and favours units that joined state sponsored fairs. No payment date is printed.
Is the UP postage reimbursement taxable?
Government Order 838 says nothing about tax treatment. Ask your chartered accountant whether to book the amount as income or as a reduction of postage expense, and whether GST applies to the grant. Keep the sanction and the DBT credit entry together.
What can I do if my DNK postage claim is rejected?
Government Order 838 prints no appeal route, and the Authorised Committee interprets the order. Ask the Bureau in writing for the reason and check whether a gap in Annexure I or Annexure III caused it. Help depends on the case, so keep every document.
Can I correct a Government Order 838 claim after submitting it?
Yes. For 15 days from the application date you can correct your own mistakes. After that the Bureau examines the claim within 30 days. If the Bureau reverts it as incomplete, you get at most 15 days to upload records before the claim is cancelled automatically.
What happens if I miss the 45 day deadline?
Government Order 838 says claims received after 45 days from the quarter end will not be considered, and it prints no appeal route. That quarter’s postage is lost, though later quarters stay claimable within the Rs 1,00,000 annual cap. Request Annexure III in week one.
How long should I keep DNK postage records?
Government Order 838 sets no retention period. Keep receipts, PBEs, invoices, Annexure III, the affidavit and claim copies at least as long as your GST and income tax records must be kept, because misuse or false facts lead to recovery like revenue dues and blacklisting.
Can I claim Government Order 838 together with other UP export schemes?
Yes for different costs, no for the same cost. Government Order 838 bars a similar benefit for the same purpose from any central or state scheme. Government Order 874 marketplace onboarding fees are a different cost, but sample postage cannot sit in both Government Order 811 and Government Order 838 claims.
Do I need a consultant to file the DNK subsidy claim?
No. Any eligible unit can file a Government Order 838 claim itself. A consultant helps when you ship many parcels, use more than one DNK or need Annexure III chased before day 45. Rasp International files end to end in your unit’s name or guides your team.
Your checklist for this week
- Check your EPB UP and UPEPC registration dates against your first DNK parcel of July to September 2026.
- Download every PBE and receipt for that quarter and total the net postage without CGST and SGST.
- Ask your DNK postmaster for the countersigned Annexure III for July to September 2026.
- File the Government Order 838 claim with the Export Promotion Bureau UP well before 14 November 2026.
About Rasp International
We prepare the papers and file end to end in your unit’s name, or guide your team to file. Portal logins stay with you and our team, every client signs a confidentiality agreement and documents sit in encrypted storage.
Not sure which of your parcels qualify for Government Order 838? Send us the quarter and the DNK you used, and we will tell you what can still be claimed.
Sources
Tier 1: Uttar Pradesh orders and policy
- UP Government Order No. 838/18-4-2025 dated 10 November 2025, Dak Ghar Niryat Kendra Assistance Scheme, Annexures I to III, MSME and Export Promotion Department. Hindi original checked; copies on the UPEPC Government Orders page and shasanadesh.up.gov.in.
- UP Government Order No. 684/18-4-2025/18-4099/31/2025 dated 3 September 2025, UP Export Promotion Policy 2025-30; English text on Invest UP, section 8.5.
- UP Government Order No. 811/18-4-2025 dated 6 November 2025, samples category; same sources as Government Order 838.
Tier 1: Central government
- CBIC Notification No. 104/2022-Customs (N.T.) dated 9 December 2022, Postal Export Regulations, 2022; named in Circular 25/2022-Customs, no public URL used.
- CBIC Circular No. 25/2022-Customs dated 9 December 2022; copy hosted by EEPC India.
- CBIC Notification No. 07/2026-Customs (N.T.) dated 15 January 2026; named by PIB on 16 January 2026, no public URL used.
- CBIC Circular No. 01/2026-Customs dated 15 January 2026; copy hosted by EEPC India.
- CBIC Notification No. 60/2024-Customs (N.T.) dated 12 September 2024, courier exports; CBIC courier notifications list.
- Foreign Trade Policy 2023, paragraphs 9.05 and 9.12, DGFT; Chapter 9.
- DGFT Notification No. 36/2026-27 dated 15 September 2026, RCMC exemption; no public URL used, check dgft.gov.in.
- PIB, Ministry of Finance, 16 January 2026, postal export incentives.
- PIB, Ministry of Communications, 20 January 2026, postal channel export benefits.
- PIB, Ministry of Communications, 17 September 2024, DNK IGST refund and e-BRC.
- PIB, Ministry of Communications, 4 December 2024, postal export centres, Lok Sabha reply.
- PIB, Ministry of Finance, 13 September 2024, courier export benefits.
- PIB, Ministry of Finance, 31 March 2026, courier value cap removed.
Tier 2: India Post operational documents
- Department of Posts, DNK Customer Portal guide, version 1.3.
- Department of Posts, DNK registration notice and Customer Self-Service Portal.
- India Post pages reviewed 12 August 2026: International Speed Post, International Tracked Packets and International Air Parcel.
This is general guidance. Rules change. Check the current order or notification, or speak to us, before you act.
Free: First Export Checklist
23 steps every Bharat exporter must complete before their first shipment. Built from our EXIM work with Indian exporters.
Download Free PDFRelated from Rasp International
Need help? Talk to our EXIM team or call +91 8218043048.

