Removal of goods by export-oriented undertaking requires duty payment via input credit or government account and monthly electronic returns.

Removal of goods from an export-oriented undertaking to the domestic tariff area must be made under an invoice, with duty paid by using CENVAT credit or by crediting duty to the Government account. The unit must maintain prescribed accounts of production, goods removed and duty paid, and submit an electronic monthly return to the Superintendent within ten days of month close. The proper officer may scrutinise returns and require production of documents; late returns attract a daily penalty up to a capped maximum. A timely return may be revised within the same calendar month, and the revised submission date is the relevant date for duty recovery.

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