Export to bhutan on payment of duty

Dear Ajay,

Supples to Nepal and Bhutan are charable on payment of duty . There is no need to show seperately in ER-1 Return as well as in the time of efiling.

Regards

HS Negi

If you have export to Nepal/Bhutan under bond without payment of duty and payment is to be received in convertible fireign exchange then you have to need to show seperately in ER-1 return under notification no. 45/2001- CE(NT).