Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation

Relaxation of Bill of Export requirement: alternative corroborative evidence accepted to discharge export obligation under Advance Authorisation for SEZ supplies.

For supplies to SEZ units under Advance Authorisation made prior to 01.04.2015, exporters may discharge export obligations without submitting a Bill of Export by providing corroborative evidence such as an ARE 1 form attested by jurisdictional Central Excise/GST authorities, evidence of receipt by the SEZ recipient, or evidence of payment by the SEZ unit to the Advance Authorisation holder.