https://www.taxtmi.com/forum/issue?id=109234 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. en-us Fri, 02 Oct 2015 17:33:02 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109234 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. Discussion-Forum Central Excise Fri, 02 Oct 2015 17:33:02 +0530 https://www.taxtmi.com/forum/issue?id=109234