𝗖𝗹𝗼𝘀𝘂𝗿𝗲 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝘀 𝗼𝗳 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘀𝗮𝘁𝗶𝗼𝗻 𝗗𝘂𝗲 𝘁𝗼 𝗦𝗵𝗶𝗽𝗽𝗶𝗻𝗴 𝗕𝗶𝗹𝗹 𝗗𝗲𝘀𝗰𝗿𝗶𝗽𝘁𝗶𝗼𝗻 𝗖𝗼𝗻𝘀𝘁𝗿𝗮𝗶𝗻𝘁𝘀.

• Issue in Closure of Advance Authorisation (AA):

  • Exporters face difficulties due to space constraints in the item description column of shipping bills (limited to 120 characters).
  • This leads to deficiencies raised by RAs under Para 4.42 (iii) of FTP 2023.

• Resolution:

  • RAs may verify the full item description using self-attested GST system-generated e-invoices.
  • Such invoices should be considered while deciding cases.

• Document Submission:

  • Exporters must upload self-attested e-invoices along with other required documents for Redemption/EODC of AA.

Notification Reference: DGFT
Notification No.: Trade Notice No.32/2024-25
(28/02/2025)