Procedure for allowing imported goods for unit transfer

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..... ing the month and mention the same in the monthly statement referred to in sub-rule (2) of rule 6. (2) The importer shall send the goods under an invoice or wherever applicable, through an electronic-way bill, as specified in the Central Goods and Services Tax Act, 2017 (12 of 2017), mentioning the description and quantity of the goods. (3) The importer shall in relation to transfer of goods .....

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