The Directorate General of Foreign Trade (‘DGFT’) has issued a Corrigendum to Public Notice No. 11/2015-20 dated June 7, 2022, stating that documents required for redemption of Advance Authorisation (‘AA‘), for supply to EOU/EHTP/STP/BTP, shall be in line with the GST Circular No. 14/14/2017-GST dated November 6, 2017.
Prior to the corrigendum, supplies made by DTA to EOU/EHTP/STP/BTP were considered for export obligation provided that the jurisdictional Excise/GST authorities signed & certified the CT-3/ARE-3.
Source Gaba & Co
Latest Posts in "India"
- India announces changes in the Invoice Management System
- GST: India’s Grand Federal Bargain Becomes Imperfect Political Compromise After Eight Years
- GST 2.0 Boosts Bengal’s Economy with Rate Cuts on Local Goods and Industries
- Finance Minister Addresses GST Transition Concerns, Outlines Measures for Smooth Implementation
- Rajasthan HC Rules Principal-to-Principal Service Contracts as Export, Not Intermediary, Under GST
