The Directorate General of Foreign Trade (DGFT) on June 03, 2024, notified regarding the 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.
For fulfilment of export port obligation, under Advance Authorizations/DFIA Schemes, in case of supplies made to SEZ unit/developer/co-developer before 01.07.2017, the exporter may submit the following corroborative evidence instead of 'Bill of Exports':
•ARE-1 (showing the Advance Authorisation No./DFIA file No. and) duly attested by jurisdictional Central Excise/GST Authorities of AA holder/DFIA Exporter.
•Evidence of receipt of supplies by the recipient in SEZ.
•Evidence of payment made by the SEZ unit to the AA/DFIA exporter as per Para 4.21 of FTP.
[Notification No. 04/2024]
