Procedure for allowing imported goods for unit transfer

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Full Text of the Document

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.... mention the same in the monthly statement specified in sub-rule (2) of rule 6. (2) The importer shall send the goods under an invoice or wherever applicable through an e-way bill, as specified in the Central Goods and Services Tax Act, 2017 (12 of 2017), mentioning the description and quantity of the goods. (3) The importer shall in relation to transfer of goods to another unit,- (i) maintain....