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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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Packaged Tours and Place of Supply Provisions under GST
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Gifts and Loans – By and To Non-Resident Indians: Part I
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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January 2015

A. P. (DIR Series) Circular No. 37 dated 20th November, 2014

By Gaurang Gandhi Chartered Accountant

Reading Time 1 mins

Export of Goods/Software/Services – Period of Realisation and Repatriation of Export Proceeds – For exporters including Units in SEZs, Status Holder Exporters, EOUs, Units in EHTPs, STPs and BTPs

This circular states that all exporters, including Units in SEZ, Status Holder Exporters, EOU, Units in EHTP, STP & BTP, must uniformly realize and repatriate export proceeds with respect to export of goods/services/software within a period of 9 months from the date of export. However, in the case of exports made to warehouses established outside India, the period for realisation and repatriaton of export proceeds will continue to be 15 months from the date of export.

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January 2015

A. P. (DIR Series) Circular No. 37 dated 20th November, 2014

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