(1) The importer shall maintain a record of the goods supplied to the end use recipient during 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) In case of supply for replenishment or Export against supply, the end use recipient shall,-

i. maintain an account of receipt of goods, manufacturing process undertaken thereon and the waste generated, if any, during such process;

ii. produce the account details before the jurisdictional Customs Officer as and when required by the said officer;

iii. produce the relevant details to the importer for fulfilment of the benefit under the notification;