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
