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Clubbing and closure of advance authorisations: procedural filing for export-input reconciliation and compliance declaration required. Clubbing and closure of advance authorisations requires an online application detailing IEC/entity data, authorisation identifiers, export entries (shipping bills, invoices, FOB/FOR values, ITC(HS) codes), export realisation evidence, and input consumption records (BOEs/GST invoices, CIF values). The form reconciles value addition and export obligation fulfilment, records adjustments (proportional input reductions, additional exports, surrender, regularisation, drawback, bond waivers), and requires a declaratory undertaking and DSC/e sign filing per policy guidelines.
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Provisions expressly mentioned in the judgment/order text.
Clubbing and closure of advance authorisations: procedural filing for export-input reconciliation and compliance declaration required.
Clubbing and closure of advance authorisations requires an online application detailing IEC/entity data, authorisation identifiers, export entries (shipping bills, invoices, FOB/FOR values, ITC(HS) codes), export realisation evidence, and input consumption records (BOEs/GST invoices, CIF values). The form reconciles value addition and export obligation fulfilment, records adjustments (proportional input reductions, additional exports, surrender, regularisation, drawback, bond waivers), and requires a declaratory undertaking and DSC/e sign filing per policy guidelines.
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