ARE-3 for difference value

[Pradeep Jain]

Invoicing done under CT-2/ARE-3  without payment of duty to  Customer  less price charged in the Invoice and ARE3A  ( 2 nos.)for which we raised debit note on customer.

Now customer is asking  (  new  ARE-3 forms for difference value).

Kindly guide whether we can issue new ARE-3 for difference value.

Regards,

Pradeep Jain

[GANTI SARMA]

Yes, you can issue another invoice, but not more than specified value in CT-2.

AI Summary

Issuance of New ARE-3 Forms Allowed for Value Differences in CT-2 Transactions Without Duty Payment A query was raised regarding the issuance of new ARE-3 forms for a difference in value after invoicing under CT-2/ARE-3 without duty payment. The customer, who was charged a lesser price in the invoice and received debit notes for two ARE-3A forms, requested new ARE-3 forms for the difference. The response confirmed that issuing another invoice is permissible, provided it does not exceed the value specified in CT-2.