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    <title>Relaxation in the provision of submission of &#039;Bill of Export&#039; as evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation</title>
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    <description>The DGFT has relaxed the Bill of Export submission requirement for supplies to SEZ unit/developer/co-developer under Advance Authorisation/DFIA made prior to 01.07.2017. In lieu of the Bill of Export, exporters may submit: (a) ARE-1 with the AA/DFIA file number attested by jurisdictional Central Excise/GST authority, (b) evidence of receipt of supplies by the SEZ recipient, and (c) evidence of payment by the SEZ unit to the exporter, to establish discharge of export obligation.</description>
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      <description>The DGFT has relaxed the Bill of Export submission requirement for supplies to SEZ unit/developer/co-developer under Advance Authorisation/DFIA made prior to 01.07.2017. In lieu of the Bill of Export, exporters may submit: (a) ARE-1 with the AA/DFIA file number attested by jurisdictional Central Excise/GST authority, (b) evidence of receipt of supplies by the SEZ recipient, and (c) evidence of payment by the SEZ unit to the exporter, to establish discharge of export obligation.</description>
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