No requirement to submit Bill of Export for supplies made to SEZ under EPCG Authorizations
- Blog|News|GST & Customs|
- < 1 minute
- By Chetan Kulasri
- |
- Last Updated on 28 July, 2022
Latest from Taxmann
Policy Circular No. 43/2015-2020 dated July 27th, 2022
Now, there is no requirement to submit Bill of Export for supplies made to SEZ prior to 1.4.2015 under EPCG Authorizations. However, for the purpose of discharge of export obligation under EPCG Authorizations, the exporters can submit corroborative evidences in lieu of Bill of Export such as:
a. ARE-I form duly attested by jurisdictional Excise Authorities
b. Evidence of receipt of supply by the recipient in SEZ
c. Evidence of payment made by the SEZ unit
Click Here To Read The Full Circular
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
CA | CS | CMA
