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The Central Board of Indirect Taxes and Customs permits importers who face difficulties with electronic filing to submit their IGCR-3 monthly statement manually before jurisdictional officers. This manual filing option remains available until 31 January 2025. Importers must file the monthly statement online starting from the month of February 2025. DG Systems provides an excel utility by 15 December 2024 to help importers file their IGCR-3 and IGCR-3A statements electronically for present and past periods. Importers complete this electronic filing by 31 January 2025.
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F.No. 450/28/2016-Cus-IV Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes & Customs)
North Block, New Delhi. Dated: 21^st^ of November, 2024
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Director Generals/ Director Generals under CBIC
Subject: Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 - reg.
Madam/Sir,
Reference is drawn to the Circular No. 04/2022-Customs dated 27.02.2022 on implementing automation in the IGCR Rules, 2017 which have been subsequently superseded by IGCRS Rules, 2022.
Representations have been received regarding difficulties in filing of the monthly returns on the IGCR portal.
Considering the request of stakeholders, Board has decided to permit the importers who are facing difficulties on electronic filing of their IGCR-3 monthly statement, may do so manually before jurisdictional officers till 31.01.2025. The monthly statement is to be filed online from the month of February 2025.
Further, an excel utility will be made available by DG Systems, CBIC by 15^th^ December 2024 for filing IGCR-3 monthly statement. The importers are encouraged to make use of the same to file their IGCR3/IGCR 3A statements electronically for present and past periods. The same may be completed latest by 31^st^ January 2025.
Suitable Public Notice etc. may kindly be issued for guidance. Any difficulties faced or doubts arising in the implementation of this Circular may please be brought to the notice of Board.
The Hindi version follows.
Yours faithfully,
[Image omitted. See the official document.] (R.Ananth) Director (Customs)
