Simplified export procedure allows exempted manufacturers to use serialised invoices and file export proofs to preserve exemption status. Manufacturers within the exemption limit need not register but must file a declaration and obtain a declarant's code; they may use serially numbered delivery challans/invoices for clearances, maintain simple production and clearance records, and file quarterly statements per Annexure-A. Proof of export (attested shipping bills, bills of lading, foreign exchange certificates, or attested sales-tax export forms for merchant exports) must be submitted within six months. If combined home-consumption clearances and unproven export clearances are likely to exceed the exemption limit, show-cause notices should be issued and kept pending for six months; thereafter registration and regular AR-4/AR-5 procedure become required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Simplified export procedure allows exempted manufacturers to use serialised invoices and file export proofs to preserve exemption status.
Manufacturers within the exemption limit need not register but must file a declaration and obtain a declarant's code; they may use serially numbered delivery challans/invoices for clearances, maintain simple production and clearance records, and file quarterly statements per Annexure-A. Proof of export (attested shipping bills, bills of lading, foreign exchange certificates, or attested sales-tax export forms for merchant exports) must be submitted within six months. If combined home-consumption clearances and unproven export clearances are likely to exceed the exemption limit, show-cause notices should be issued and kept pending for six months; thereafter registration and regular AR-4/AR-5 procedure become required.
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