https://www.taxtmi.com/circulars?id=70689 The Exporter-on-Record must register through ANF-9A, maintain an accessible digital repository linking inventory, procurement, GST, export, and seller records, and ensure inventory accuracy and destination-country compliance. Sellers must receive visibility of records relating to their goods and required identity disclosures. The Exporter-on-Record must manage non-conforming goods and returned consignments under transparent contractual terms, obtain independent compliance certification, preserve records for five years, and may refer seller disputes to the jurisdictional DGFT Regional Authority. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 17:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70689 The Exporter-on-Record must register through ANF-9A, maintain an accessible digital repository linking inventory, procurement, GST, export, and seller records, and ensure inventory accuracy and destination-country compliance. Sellers must receive visibility of records relating to their goods and required identity disclosures. The Exporter-on-Record must manage non-conforming goods and returned consignments under transparent contractual terms, obtain independent compliance certification, preserve records for five years, and may refer seller disputes to the jurisdictional DGFT Regional Authority. Circulars DGFT Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70689