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    <title>Relaxation in provision of submission of &#039;Bill of Export&#039; as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation</title>
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    <description>For supplies to SEZ units under Advance Authorisation made prior to 01.04.2015, exporters may discharge export obligations without submitting a Bill of Export by providing corroborative evidence such as an ARE 1 form attested by jurisdictional Central Excise/GST authorities, evidence of receipt by the SEZ recipient, or evidence of payment by the SEZ unit to the Advance Authorisation holder.</description>
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