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Query- are 1

735 views 2 replies

CHETAN

CA STUDENT

154 Points Joined November 2008

Dear Sir/Mam

Should Merchant Exporter issue the ARE-1 form to Purchase goods from supplier, without taking benefit of Excise Duty (Cenvat Credit/ duty Nil against Form CT -1 ) ?

Supplier say Duty Cess is involve and we will return two copies of Form ARE 1, after dispatch from our factory,from the set of five.

Please advice so that needful may be done.

Thanks in Advance

Replies (2)

U S Sharma

glidor@gmail.com

21068 Points Joined January 2010

if the supplier is registered under excise, then ARE1 is required.

Mallikharjun

Deputy Manager

304 Points Joined June 2011

First you shall get CT-1 from your range office and handover the same to your supplier. Based on CT-1, Supplier will not charge excise duty in his invoice. After bringing the material, you shall raise ARE-2 and can export the same. If you want to export the goods from supplier premises, you can raise ARE-2 after giving intimation to the excise authorities. you need not give ARE copies to the supplier.