Quarterly IGCR compliance requires importers to report duty-free goods use, transfers, re-export, duty payment, and export utilisation.
Form IGCR-3 requires quarterly reporting of imported goods, duty foregone, receipt, intended use, re-export, duty-paid clearance, and quantities pending with the importer, job worker or other units. It requires transaction-wise reporting of job work and unit transfers, including recipient identification, movement records, processing and return of goods. Separate schedules cover re-export, clearance on payment of duty, supplies to end-use recipients, and export utilisation of imported inputs. Quarterly reporting replaced monthly reporting from 2 February 2025.
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