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    <title>Revised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG Schemes</title>
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    <description>Revised norms allow GST-registered manufacturer exporters and service providers to claim Bank Guarantee exemptions under category (d) based on export performance over the preceding years and under category (e) based on GST paid in the preceding financial year. Certification by the Superintendent of Central Excise is no longer required; authorised holders may produce certification from their Export Promotion Council or, if not a member, a certificate authenticated by a practicing Chartered Accountant registered with GST, who must state his GSTIN and registration details. Other provisions remain unchanged.</description>
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      <description>Revised norms allow GST-registered manufacturer exporters and service providers to claim Bank Guarantee exemptions under category (d) based on export performance over the preceding years and under category (e) based on GST paid in the preceding financial year. Certification by the Superintendent of Central Excise is no longer required; authorised holders may produce certification from their Export Promotion Council or, if not a member, a certificate authenticated by a practicing Chartered Accountant registered with GST, who must state his GSTIN and registration details. Other provisions remain unchanged.</description>
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