The Central Board of Indirect Taxes and Customs (CBIC) on November 21, 2024, notified regarding the Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.
The following has been stated:
• It 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 January 31, 2025. The monthly statement is to be filed online from the month of February 2025.
• It has further stated that an excel utility will be made available by DG Systems, CBIC by December 15, 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 January 31, 2025.
[Notification No 450/28/2016-Cus-IV]
