Relaxation in provision of submission of 'Bill of Export' as an evidence of Export Obligation Discharge for supplies made to SEZ units in case of Advance Authorisation for all supplies made prior to 01.04.2015.
One of the documentary requirements prescribed under 'Guidelines for Applicants' of ANF-4F in case of supplies made to SEZ units under Advance Authorisation, states as follows:
"EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ... "
It has been decided to relax this condition of requirement of submission of 'Bill of Export' in case of exports made to SEZ units under Advance Authorisation, for all such supplies made prior to 01.04.2015.
Accordingly, for the purpose of discharge of export obligation under Advance Authorisations, in case of supplies made to SEZ units prior to 01.04.2015, the exporters can submit corroborative evidence in lieu of'Bill of Exports' such as:
- ARE-f form duly attested by jurisdictional Central Excise/GST Authorities of AA holder.
- Evidence of receipt of the supplies by the recipient in the SEZ
- Evidence of payment made by the SEZ unit to the AA holder