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Corporate Laws Central Ministry of Commerce and Industry Foreign Trade (Development and Regulation) Act, 1992

Relaxation in the provision of submission of "Bill of Export" as evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation

03-Jun-2024 | Policy Circular No. 04/2024

DGFT has issued circular on Relaxation in the provision of submission of "Bill of Export" as evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation. By virtue of the circular, it has been decided to relax the requirement of submission of 'Bill of Export' in case of exports made to SEZ unit/developer /co-developer under Advance Authorisation/DFIA for all such supplies made prior to 01.07.2017. For the purpose of fulfillment of export obligation under Advance Authorizations/DFIA Schemes, in case of supplies made to SEZ unit/developer/co-developer prior to 01.07.2017, the exporter may submit the following corroborative evidence in lieu of 'Bill of Exports': a. ARE-1 (showing the Advance Authorisation No./DFIA file No. and) duly attested by jurisdictional Central Excise/GST Authorities of AA holder/DFIA Exporter b. Evidence of receipt of supplies by the recipient in SEZ c. Evidence of payment made by the SEZ unit to the AA/DFIA exporter as per Para 4.21 of FTP.

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Government of Himachal Pradesh has notified the Second Amendment to the Himachal Pradesh Narcotic Drugs and Psychotropic Substances Rules, 1989

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