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of <h1>Small Scale Industrial Units with Low Turnover Exempt from ARE-1, Bond Procedures; Must Follow Simplified Export Process</h1> Small Scale Industrial (SSI) units with turnover below a certain threshold are exempt from following standard ARE-1 and Bond procedures but must adhere to a simplified export procedure. They need to file a declaration, obtain a declarant code, and use machine-serialized invoices for exports, which must be pre-authenticated and include specific details such as buyer information and transport details. SSI units must maintain simple production records and submit quarterly statements to the jurisdictional authorities. Proof of export must be submitted within six months, and failure to do so may result in a show cause notice if turnover exceeds the exemption limit. This procedure excludes units using Cenvat Credit, claiming duty rebates, or manufacturing under bond.
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