Regarding ARE1

[Rudrayani Shedjale]

Hello

We have received an order with taxes. i.e.net price+excise+vat

Customer also transferred the amount with taxes.

He has provided us ARE1 copy & saying to fill up it as he will export the goods purchase from us & he has already paid the duty to us so he will claim for rebate of the same from his excise jurisdiction.

So can we fill up the ARE1 sent from him?

We will mention the taxes over invoice but wont mention our UT-1 No.over there & on ARE1 it will be mentioned as under rebate.

But if we are not taking any rebate of it neither we are showing it under UT-1 export as it is not our export can we use our ARE1 series for this transaction?

[YAGAY andSUN]

Dear Rudrayani

Yes, you would have to fill the ARE-1 as provided by your customer as he is the person who will export goods as such and avail all the benefits under applicable Export promotion schemes. No, you cannot use your series on ARE-1. The merchant exporter related provision would be applicable on this transaction.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

[SHIVKUMAR SHARMA]

Dear sir

please confirm under which central excise notification the manufacturer exporter is cleared the goods to the merchant exporter. The notification number is required while filling the ER-1 BY THE MANUFACTURER.

Regards SHIVKUMAR SHARMA

[Mahir S]

Sir,

You cannot use your own ARE 1.

Ensure that the said ARE1 is stamped with name of the manufacturer i.e. with yur factory stamp.

AI Summary

ARE-1 compliance: merchant exporter's ARE-1 must be used for export; manufacturer cannot use its own ARE-1 series. The supplier must fill the ARE-1 as provided by the purchaser who will export and claim rebate; the supplier cannot use its own ARE-1 series. Merchant exporter provisions apply, the supplier may show taxes on the invoice without treating the sale as its own UT-1 export, and the ARE-1 should be stamped with the manufacturer's name. The manufacturer filing ER-1 should reference the applicable central excise notification for clearance to the merchant exporter.