Tax administration simplification improves electronic procedures and credit flows, easing compliance and export facilitation. Measures to simplify tax administration emphasise publicising reforms to trade, standardising procedures and electronic facilitation. Export measures include electronic and provisional drawback payments, transferability of duty credit scrips, exemption from certain excise payments against advance authorisations, eased temporary import procedures for exhibitions, reduced documentary verification of export realisation, and allowance of private chartered engineer certificates. Central Excise and Service Tax reforms include acceptance of electronic records and digitally signed invoices, expanded CENVAT credit and simplified apportionment, extended time for credit claims, consolidation and revision of returns, simplified input-output ratio fixation, and reduced interest on late payments.