6.13 As evidence of fulfillment of export obligation, the licence holder shall furnish the following documents;

(a) For Physical Exports:

(i) A consolidated statement of exports made in the form given in Appendix-10C, duly certified by a Chartered Accountant;

(ii) A certificate from the bank evidencing exports and realisation in freely convertible currency.

(b) For Deemed Exports;

(i) Copy of ARO / Back to Back Inland letter of Credit.; OR Supply invoices duly certified by the Bond Office of EOU / EPZ concerned showing that supplies have been received; OR Invoices certified by the Project Authority concerned.

(ii) The licencee shall also furnish the evidence of having received the payment through normal banking channel or a self certified copy of payment certificate issued by the Project authority concerned in the form given in Appendix-14B.

(c) For Services rendered:

(i) Consolidated statement of services rendered in the form given in Appendix-10C, duly certified by a Chartered Accountant;

(ii) A certificate from the bank evidencing foreign exchange earning received through normal banking channel.

(d) For supply of capital goods to EPCG licence holders, where the indigenous manufacturer imports components under EPCG: in case of import of components by indigenous manufacturer, he shall furnish;

(i) Certificate from the jurisdictional Excise authorities as evidence of having supplied / received the manufactured capital goods;

(ii) Evidence of payment received through the normal banking channel, from the EPCG licence holder.

On being satisfied, the licensing authority shall issue a certificate of discharge of export obligation to the EPCG Licence holder and send a copy of the same to the customs authorities with whom BG / LUT has been executed.