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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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President and CEO of The Institute of Internal Auditors
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July 2013

Export of Goods and Services – Realisation and Repatriation period for units in Special Economic Zones (SEZ)

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

Presently, there is no time limit for realisation and repatriation of export proceeds in respect of exports made by units in SEZ.

This circular provides that exporters in a SEZ must now realize and repatriate within a period of twelve months from the date of export the full value of goods/software/services exported by them. In case they require any extension of time beyond the above stipulated period they have to obtain specific permission of RBI.

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July 2013

Export of Goods and Services – Realisation and Repatriation period for units in Special Economic Zones (SEZ)

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2013 (30) STR 347 (Del) Delhi Chit Fund Association vs. Union of India

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July 2013

Export of Goods and Services – Realisation and Repatriation period for units in Special Economic Zones (SEZ)

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2013 (30) STR 347 (Del) Delhi Chit Fund Association vs. Union of India

Natural Justice – Right of cross examination – Is integral part of Natural justice