Procedure for supplying imported goods to the end use recipient

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Full Text of the Document

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.... to the end use recipient during the month and mention the same in the ^1[quarterly] statement referred to in sub-rule (2) of rule 6. (2) The importer shall send the goods under an invoice or wherever applicable, through an electronic 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) In case of suppl....