Section 6 in The Foreign Exchange Management (Export Of Goods And Services) Regulations, 2000
6. Authority to whom declaration is to be furnished and the manner of dealing with the declaration .-
A. Declaration in Form GR/ [x x x] - (1)(i) The declaration in form GR/[x x x] [Omitted 'SDF' by Notification No. G.S.R. 326(E), dated 23.4.2015 (w.e.f. 8.5.2000).] shall be submitted in duplicate to the Commissioner of Customs.(ii)After duly verifying and authenticating the declaration form, the Commissioner of Customs shall forward the original declaration form/ data to the nearest of the Reserve Bank and hand over the duplicate form to the exporter for being submitted to the authorised dealer.B. Declaration in Form PP -(2)(i) The declaration in Form PP shall be submitted in duplicate to the authorised dealer named in the form.(ii)The authorised dealer shall, after countersigning the declaration form, hand over the original form to the exporter who shall submit it to the postal authorities through which the goods are being despatched. The postal authorities after despatch of the goods shall forward the declaration form to the nearest office of the Reserve Bank.C. Declaration in form SOFTEX -(3) [(i) The declaration in form SOFTEX in respect of export of computer software and audio/video/television software shall be submitted in triplicate to the designated official of Ministry of Information Technology, Government of India at the Software Technology Parks of India (STPIs) or at the Free Trade Zones (FTZs) or Export Processing Zones (EPZs) or Special Economic Zones (SEZs) in India.] [Substituted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).](ii)After certifying all three copies of the SOFTEX form, the said designated official shall forward the original directly to the nearest office of the Reserve Bank and return the duplicate to the exporter. The triplicate shall be retained by the designated official for record.[D. Duplicate declaration forms to be retained with authorised dealers. [Substituted by G.S.R. 900(E), dated 29.10.2003 (w.e.f. 22.11.2003).] - On the realisation of the export proceeds, the duplicate copies of export declaration forms, viz., GR, PP and SOFTEX and Exchange Control copies of the shipping bills together with related statutory declaration forms shall be retained by the authorised dealers.]
