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

ARE-3 issuance: additional invoice permitted for difference value, capped by the original CT-2 declared value. An additional invoice and corresponding ARE-3 for a difference in export invoice value may be issued, but the aggregate invoiced value under subsequent ARE-3s cannot exceed the value specified in the CT-2; exporters may correct or supplement invoicing only while keeping total declared export value within the CT-2 value cap.