https://www.taxtmi.com/forum/issue?id=120939 Deemed export and EPCG export obligation fulfilment require different document sets depending on the transaction type, including Advance Authorisation supplies, EOU supplies, SEZ supplies and direct physical exports. The discussion lists ARO or back-to-back inland LC, CT-3 or ARE-3, bill of export, shipping bill, invoices, transport proof, receipt endorsement, and payment proof such as e-BRC, bank advice or Appendix 7D certificate. For third-party EPCG exports, supporting documents and linkage to the EPCG holder are emphasised, along with verification that the same export is not claimed elsewhere. en-us Mon, 01 Jun 2026 19:44:11 +0530 Wed, 17 Jun 2026 13:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120939 Deemed export and EPCG export obligation fulfilment require different document sets depending on the transaction type, including Advance Authorisation supplies, EOU supplies, SEZ supplies and direct physical exports. The discussion lists ARO or back-to-back inland LC, CT-3 or ARE-3, bill of export, shipping bill, invoices, transport proof, receipt endorsement, and payment proof such as e-BRC, bank advice or Appendix 7D certificate. For third-party EPCG exports, supporting documents and linkage to the EPCG holder are emphasised, along with verification that the same export is not claimed elsewhere. Discussion-Forum Customs Mon, 01 Jun 2026 19:44:11 +0530 https://www.taxtmi.com/forum/issue?id=120939