Advance Authorisation closure: accept self-attested GST e-invoices when shipping bill descriptions are truncated, enabling Redemption/EODC. DGFT recognises that shipping bill description fields may truncate export item descriptions exceeding 120 characters, causing deficiencies under Para 4.42(iii) of FTP 2023. RAs are directed to corroborate complete item descriptions using self attested GST system generated e invoices and to upload those e invoices with other prescribed documents for Redemption/EODC of Advance Authorisations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance Authorisation closure: accept self-attested GST e-invoices when shipping bill descriptions are truncated, enabling Redemption/EODC.
DGFT recognises that shipping bill description fields may truncate export item descriptions exceeding 120 characters, causing deficiencies under Para 4.42(iii) of FTP 2023. RAs are directed to corroborate complete item descriptions using self attested GST system generated e invoices and to upload those e invoices with other prescribed documents for Redemption/EODC of Advance Authorisations.
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