https://www.taxtmi.com/circulars?id=1838 Authorised dealers may permit write off of unrealised export bills for recognised status holder and manufacturer exporters within an annual ceiling tied to average annual realisations over the preceding three years. Permission requires a Chartered Accountant's certificate detailing three-year realisations, prior write offs, GR/SDF and bill particulars, and surrender of any export benefits. Excluded are exports to jurisdictions with externalisation issues and GR/SDFs under investigation or litigation. Authorised dealers must submit duplicate GR/SDFs with a certified R-Return and report write offs to the Reserve Bank in form EBW; directions are issued under FEMA. en-us Wed, 04 Apr 2001 00:00:00 +0530 Wed, 18 Feb 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1838 Authorised dealers may permit write off of unrealised export bills for recognised status holder and manufacturer exporters within an annual ceiling tied to average annual realisations over the preceding three years. Permission requires a Chartered Accountant's certificate detailing three-year realisations, prior write offs, GR/SDF and bill particulars, and surrender of any export benefits. Excluded are exports to jurisdictions with externalisation issues and GR/SDFs under investigation or litigation. Authorised dealers must submit duplicate GR/SDFs with a certified R-Return and report write offs to the Reserve Bank in form EBW; directions are issued under FEMA. Circulars FEMA Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1838