11 February 2009
GR stand for guaranteed receipt. At the time of export, it is required to be filed with shipping bill. GR is issued by bank (authorised dealer in FEMA terminology) and used by RBI to ensure receipt of payment of export goods. It is filed with manual bill of entry. Similar things in other situation is known as SDF or SOFTEX. In cetain situation, like export of samples, small consignment, export for repair etc.; the GR is not required.
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