Concessional import reporting: IGCR 3 requires detailed quarterly disclosure of imports, usage, re exports and duty foregone. Form IGCR-3 is the periodic statement for concessional imports requiring item wise bill of entry details, description and specified purpose, quantities imported and received, value and duty foregone broken down by duty heads, and disposition of goods (consumed, re exported, cleared on payment, supplied to end use recipient, used in manufacturing for domestic supply or export, or pending). It also requires separate job work and unit transfer records with GSTINs and delivery challans, re export and shipping bill particulars, clearances on payment (including capital goods depreciation), and export utilisation reporting.