Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

Are 1 form

Nilesh (Accountant and GST Practitioner) (83 Points)

01 October 2012

i AM A DEALER OF EXCISEABLE GOODS.

I HAVE QUERY WHEATHER DEALER CAN SIGN ARE-1 FORM IN CONTEST TO BELOW MENTION CASE.

ONE OF OUR PARTY HAS PURCHASED MATERIAL FROM US AND WE HAVE PURCHASED FROM MANUFACTURER , MANUFACTURER HAS ISSUED GAT PASS IN MY NAME AND EXCISE IS ALSO CHARGED. I HAVE ALSO CHARGED THE SAME EXCISE AND ISSUED GAT PASS IN OUR PARTY NAME (THAT IS PURCHASE) . AFTER THAT OUR PARTY SEND ME ARE-1 FORM AND TOLD ASKED ME TO SIGN IT BECAUSE HE IS GOING TO EXPORT GOOD AND WANT TO CLAIM EXCISE REBATE

IN THAT CASE I CAN SIGN ARE-1 FORM OR NOT ?

WHETER IT IS POSSIBLE TRANSACTION ?

PLEAR REPLY

NILESH MISTRY

Reply
Follow
Share

1 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 01 October 2012

ARE-1 form is to be signed by exporter, as he is exporter of goods,

under the removal from the place of dealer, such consignment can be delivered only under physical supervision of excise, as the dealer is not manufacturer, so he is not eligible for clear the goods for export purpose, hence physical control over such clearance is required.

and once the goods are delivered to the party ( buyer) where is the question of export? coz its local sale only, , if he is manufacturer, then he will clear the goods from his factory on " as it is basis" under his invoice, if he is dealer then he can export the goods under physical supervision of his range officer,