Duty free input accounting register required; exporters must maintain consumption and stock records and obtain CA certification. Registers must record consumption and stocks of duty free imported or domestically procured raw materials and components under Advance Authorisation/DFIA, detailing authorisation numbers, input quantities (including wastage), exported product quantities, excess inputs and corresponding adjustments, additional exports, and customs duty paid with interest. Post export replenishment and transferable DFIA reporting requirements are specified. The register must be certified by a Chartered Accountant/Cost & Works Accountant who confirms examination of records, absence of conflict of interest, and the accuracy of furnished particulars, with documentary evidence and signatures required.
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Duty free input accounting register required; exporters must maintain consumption and stock records and obtain CA certification.
Registers must record consumption and stocks of duty free imported or domestically procured raw materials and components under Advance Authorisation/DFIA, detailing authorisation numbers, input quantities (including wastage), exported product quantities, excess inputs and corresponding adjustments, additional exports, and customs duty paid with interest. Post export replenishment and transferable DFIA reporting requirements are specified. The register must be certified by a Chartered Accountant/Cost & Works Accountant who confirms examination of records, absence of conflict of interest, and the accuracy of furnished particulars, with documentary evidence and signatures required.
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