(1) The importer shall maintain an account so as to clearly indicate -

i. quantity and value of goods imported;

ii. quantity and date of receipt of the goods imported in the relevant premises;

iii. quantity of such goods consumed including the quantity used domestically for manufacture, quantity exported, if any, to fulfil the intended purpose and quantity of goods sent to an end use recipient;

iv. quantity of goods sent for job work and the nature of job work carried out;

v. quantity of goods received after job work;

vi. quantity of goods re-exported, if any, under rule 10; and

vii. quantity remaining in stock, according to bills of entry,

and shall produce the said account as and when required by the Deputy Commissioner of Customs, or, as the case may be, the Assistant Commissioner of Customs having jurisdiction over the premises or where the goods imported shall be put to use for manufacture of goods or for rendering output service:

Provided that in case of non-receipt or short receipt of goods imported in the relevant premises, the importer shall intimate such non-receipt or short receipt immediately on the common portal in the Form IGCR-2.

(2) The importer shall submit a monthly statement on the common portal in the Form IGCR-3 by the tenth day of the following month;

Provided that the importer may submit details of goods consumed in the Form IGCR-3A at any point of time, for immediate recredit of the bond which shall become a part of the monthly statement of the subsequent month.