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Union of India - Section

Section 9 in Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

9.

References in any rule, notification, circular, instruction, standing order, trade notice or other order pursuance to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,1996 and any provision thereof or to the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 and any corresponding provisions thereof shall, be construed as reference to the Customs(Import of Goods at Concessional Rate of Duty) Rules, 2017.[Form] [Substituted by Notification No. G.S.R. 74(E), dated 01.2.2021 (w.e.f. 30.6.2017).][See rule 6(3)]Quarterly ReturnReturn for the quarter ending_____
Sl. No. Bill of Entry No. and date Description of goods imported at concessionalrate Opening balance on the 1st day of the quarter Details of goods imported/ consumed/ reexported/cleared during the quarter Specified purpose for procuring the goods atconcessional rate of duty. Goods manufactured during the quarter/Outputservice provided Whether the goods used for specified purpose ornot and in case of export, specify the quantity exported withdetails of Tax Invoice/ Shipping Bill".
Value of goods received Quantity of goods received Total of column (4) and (6) Quantity consumed for the intended purpose Quantity sent to the job worker challan No. wise Quantity consumed during job work for theintended purpose Quantity received back from the job worker(challan No. wise) Quantity re-exported Quantity cleared in to the domestic market Closing balance on the last day of the quarter   Description Quantity  
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)
                                   
[Form IGCR-1] [Substituted by Notification No. G.S.R. 96(E), dated 01.2.2022 (w.e.f. 30.6.2017).][See rule 4(1)](Prior information to be provided by the importer)Part-AI. Details of importer
S.No. Information Details
1 I.E.C No.  
2 Name of the importer :  
3 Principal address of the importer :  
4 GSTIN  
5 Port of import  
II. Goods imported at concessional rate intended to be used at premises of importer or job worker:
S.No. CTH Description of goods imported to be used
(1) (2) (3)
     
III. The exemption benefit availed
S.No. Notification number Description of goods intended to be manufacturedby use of raw materials or components imported at concessionalrate of duty
(1) (2) (3)
     
IV. Goods intended to be manufactured
S.No. CTH Description of goods intended to be manufacturedby use of raw materials or components imported at concessionalrate of duty
(1) (2) (3)
     
V. Manufacturing facilities intended to be used by importer
S.No. GSTIN Address of the manufacturing unit Goods produced or process undertaken at themanufacturing facility of the importer.
(1) (2) (3) (4)
       
VI. Manufacturing facilities intended to be used by job worker (in case of more than one job worker, above information should be furnished in respect of each job worker)
S.No. GSTIN of Job worker or PAN of job worker Address of the manufacturing unit of job worker Goods produced or process undertaken at themanufacturing facility of the job worker.
(1) (2) (3) (4)
       
VII. Nature of out-put service to be provided by the importer with use of goods imported.
S.No. SAC Code Description of goods intended to be manufacturedby use of raw materials or components imported at concessionalrate of duty
(1) (2) (3)
     
Part-B(To be filled after submission of Part A)Bond details
1 Continuity bond number and date  
(a) Amount of bond  
(b) Balance amount of bond  
Note. - The amount of bond will be the estimated duty foregone during the financial year.[Form IGCR-2] [Substituted by Notification No. G.S.R. 96(E), dated 01.2.2022 (w.e.f. 30.6.2017).][See rule 6(1)](Intimation regarding non-receipt of goods imported)I. IIN: ________________II. Details of goods not received
Bill of entry no BE date Port of import Invoice No Item no Quantity not received Amount paid
(1) (2) (3) (4) (5) (6) (7)
             
             
[Form IGCR -3] [Substituted by Notification No. G.S.R. 96(E), dated 01.2.2022 (w.e.f. 30.6.2017).][See rule 6(2)](Monthly Statement for ________, 20)I. IIN :II. Details of goods imported, consumed, re-exported, pending for use or cleared on payment of duty during the month
BE Number BE Date Port of import Invoice No. Item No. Description of goods Specified purpose Quantity of import Date of clearance
(1) (2) (3) (4) (5) (6) (7) (8) (9)
                 
Contd...
Value of goods Duty foregone Quantity received Date of receipt of goods Quantity not received Quantity used for intended purpose
BCD Other Customs duties IGST Cess
(10) (11) (12) (13) (14) (15) (16) (17) (18)
                 
Contd...
Goods Re exported (Quantity) Goods cleared on payment of duty (Quantity) Quantity pending in stock
Quantity pending in the importer's premises Quantity pending with job worker or other unitsof the importer
(19) (20) (21) (22)
       
III. Job work and unit transfer details
BE Number BE Date Port of import Invoice No. Item No. Quantity sent for Job work Job worker GSTIN Delivery challan/e way bill Date Quantity used for intended purpose and removeddirectly from the JW premises Quantity used for intended purpose and receivedback at the importer's premises Quantity used for intermediate product andreceived back at importer's premises Quantity received at the importer's premises fromthe JW without processing
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
                         
IV. Re-export details
BE Number BE Date Port of import Invoice No. Item No. Quantity re-exported SB No. SB Date Port of export
(1) (2) (3) (4) (5) (6) (7) (8) (9)
                 
                 
V. Clearance on payment of duty
BE Number BE Date Port of import Invoice No. Item No. Quantity cleared Amount paid Capital goods cleared after depreciation (Yes orNo) Remarks
(1) (2) (3) (4) (5) (6) (7) (8) (9)