https://www.taxtmi.com/circulars?id=60444 The amendment to Para 5.10(c) applies prospectively: for third party exports on or after the amendment effective date, only actual payments realised through the normal banking channel from the third party exporter to the Authorisation Holder will be counted towards fulfilment of EPCG export obligations; third party exports before that date are governed by pre amendment provisions, allowing counting of the full realised value of the shipping bill subject to single counting and maintenance of Average Export Obligation. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60444 The amendment to Para 5.10(c) applies prospectively: for third party exports on or after the amendment effective date, only actual payments realised through the normal banking channel from the third party exporter to the Authorisation Holder will be counted towards fulfilment of EPCG export obligations; third party exports before that date are governed by pre amendment provisions, allowing counting of the full realised value of the shipping bill subject to single counting and maintenance of Average Export Obligation. Circulars DGFT Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60444