regarding Rule-19 STATEMENT REGARDING EXPORT OF EXCISABLE GOODS

[Asked by Guest]

Res, sir,

this rule-19 is for statement regarding export of excisable goods without payment of duty.

let me clear that is it compulsory to submit this statement at out range office if there is no export under without payment of duty for the month .

pls. reply and guide what is the actual procedure.

regards,

Manan pandya

contact: 9510018659

[Mahir S]

Please refer to Para 13.2 of Chapter VII in CBEC Manual wherein it is said that the exporter shall submit a statement at least once in a month, in Form specified in Annexure 19 alongwith copies of ARE-1 etc. Rule 19 (3) of Central Excise Rules, 2002 contains provisions to the effect that “The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguard and procedure as may be specified by notification by the Board”. Hence non filing of the Return is a violation of the said Rule.

Secondly, and most importantly, Annexure - 19 is not only for purpose of showing details of export done during the month but also various other information such as showing details of pending proof of export as well as proof of export received during the month.

Thirdly, the exporter is permitted to take credit in his running bond account on the basis of copy of the Statement referred above; after due acknowledgement by the Range office or the office of the bond-accepting authority.

Hence, Annexure - 19 is required to be filed every month - (i) showing details of export, if any, (ii) receipt and pending proof of exports and (iii) and for taking credit in the running bond account.

PL SEND PRESCRIBED FORMAT

[Mahir S]

Sir,

Give me your email id , so i can send it ..

[Mahir S]

Please get the prescribed Annexure 19 Form from the following link :-

http://www.cbec.gov.in/excise/cx-forms/stmt.pdf

Further, it is to inform that Annexure 19 consists of 05 parts as under :-

• Annexure 19 Part I for Removal of Export in the Current Month
• Annexure 19 Part II for Proof of Export Received for Earlier Quarters
• Annexure 19 Part III for ARE 1 not been Received by Exporter
• Annexure 19 Part IV for ARE 1 not been Received Under the Limit
• Annexure 19 Part IV Abstract of Bond.

AI Summary

Monthly filing requirement: Annexure 19 must be submitted even if no duty free exports, to preserve bond credit.
Exporters must submit Annexure 19 monthly under Rule 19 and CBEC Manual requirements, even if no duty free exports occurred. Annexure 19 records current month removals, proof of export received or pending, ARE 1 not received situations, and an abstract of the bond; it is used to support credit to the exporter's running bond account after acknowledgement by the Range or bond accepting office. Non filing contravenes the Rule.