CBIC allows Temporary Manual Submission of IGCR-3 Statements, Electronic Filing to Begin in 2025 [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has allowed the temporary manual submission of IGCR-3 Statements for the importers who are facing difficulties in the Electronic filing.

The board conveyed this through a circular addressing the difficulties faced by stakeholders in filing monthly returns under the Import of Goods at Concessional Rate of Duty or for Specified End Use Rules (IGCRS Rules), 2022.

This update follows the earlier Circular No. 04/2022-Customs dated 27.02.2022, which had introduced automation in the IGCR Rules, 2017, now superseded by the IGCRS Rules, 2022.

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In response to the challenges in the electronic submission of the IGCR-3 monthly statement, the CBIC has permitted manual submission of these returns to jurisdictional officers until further notice. The electronic filing of monthly statements is expected to commence in February 2025.

Furthermore, the Directorate General of Systems ( DG Systems ) under CBIC will provide an Excel utility by 19th December 2024, to assist in the electronic filing of the IGCR-3 monthly statement. Importers are encouraged to utilize this utility for submitting both current and past periods of IGCR-3/IGCR-3A statements, with the final deadline for submission set for 31st January 2025.

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The point 3 and 4 of the circular conveys the intention of the circular. It states as follows :

“3.Considering the request of stakeholders, Board has decided to importers who are facing difficulties on filing of their IGCR-3 monthly statement, may do so manually jurisdictional officers till The monthly statement is to filed online from the month of February 2025.

4.Further, an excel utility will be made available by DG Systems, CBIC by December 2024 for filing IGCR-3 monthly statement. The 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 3 1 January 2025.”

To Read the full text of the Circular CLICK HERE

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