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<h1>Importer record keeping required: maintain detailed import accounts, notify discrepancies online and file monthly IGCR 3 returns.</h1> Importer must maintain an account showing quantity and value of goods imported, date of receipt, quantities consumed, goods sent for and received after job work (with nature of job work), goods re exported under rule 7, and remaining stock bill of entry wise, and produce it to the Deputy or Assistant Commissioner of Customs on demand. Non receipt or short receipt must be intimated immediately on the common portal in Form IGCR 2, and a monthly statement must be submitted on the common portal in Form IGCR 3 by the tenth day of the following month.
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