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<h1>DGFT Eases Export Obligation Proof for SEZ Supplies Before April 2015, Accepts Alternative Evidence Under EPCG.</h1> The Directorate General of Foreign Trade has issued a circular relaxing the requirement for submitting a 'Bill of Export' as evidence of export obligation discharge for supplies made to Special Economic Zone (SEZ) units under the Export Promotion Capital Goods (EPCG) Authorization. This relaxation applies to supplies made before April 1, 2015. Exporters can now provide alternative evidence, such as an ARE-I form attested by Central Excise authorities, proof of receipt by the SEZ recipient, and evidence of payment from the SEZ unit to the EPCG authorization holder. This decision is effective as per the extended Foreign Trade Policy 2015-2020.