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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Revised Bank Guarantee Norms for AA, DFIA, EPCG Schemes; GST-Registered Exporters Gain Exemption Benefits.</h1> The circular outlines revised norms for executing bank guarantees under the Advance Authorisation (AA), Duty-Free Import Authorisation (DFIA), and Export Promotion Capital Goods (EPCG) schemes in the GST regime. Manufacturer exporters and service providers registered with GST, who have exported goods worth Rs. 1 crore or more, or paid GST of Rs. 1 crore or more in the preceding financial year, are eligible for bank guarantee exemption. The requirement for certification by Central Excise authorities is discontinued, and exporters can now obtain certificates from Export Promotion Councils or Chartered Accountants. Other provisions of the previous circular remain unchanged.
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