Paperless processing via e-SANCHIT replaces originals for most import documents while preserving limited verification and retention obligations. Paperless processing mandates digitally signed supporting documents be uploaded via e-SANCHIT under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018; originals are not required except where specified for verification, defacement, or debit of quantity/value, and all supporting documents-including those to be presented in hard copy-must still be uploaded. Where debits are made on hardcopy, the latest debit sheet must be uploaded for subsequent entries. The authorised person must retain the assessed bill of entry and original supporting documents for five years and produce them to Customs on demand.