Proof of Export in case of CT-1 supply

[Rakesh K Paliwal]

Dear All,

we are manufacture of automobiles parts and supply it to merchant exporter under CT-1, in this case teh proof of Export obligation liability arise to whom, please advise.

Thanks !

 

Regards

Rakesh K Paliwal

 

 

[Mahir S]

It is on the Merchant exporter, based on the bond executed by them for issuance of CT-1 .

However, it is your responsibility to collect the copy of acceptance of proof of export from them in time.

[ADV. DHEERAJ SETHI]

As per the CBEC Manual, you are not liable to collect the export proof as well as deposit the same to the department. Liability is of the Merchant Exporter as well as their jurisdictional department.  

AI Summary

Proof of export liability rests with merchant exporters under CT form; manufacturers' collection duties remain disputed. Primary responsibility for proof of export under CT-1 lies with the merchant exporter based on the bond executed for issuance of the CT-1; one advisory view advises manufacturers to collect copies of export acceptance or proof for their records, while another view, per administrative guidance, states manufacturers are not required to collect or lodge export proof and that the merchant exporter and its jurisdictional department bear that responsibility.