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Form 15CA Filing Requirement

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(Querist)
19 January 2023 A client sold some goods to their foreign customer for Rs. 8,50,000/- last year but during the current financial year, these goods were returned and hence the amount was remitted back so would this transaction require reporting under Form 15CA as per rule 37bb ? If yes, under which part of the form would the details be filed ?

Thank you.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 January 2023 Form 15CA not required for this remittance.
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