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Instruction No. 4384/2022-GST of the Central Board of Indirect Taxes and Customs dated 21st January, 2022 on the keeping of a bonded warehouse [C1N-48G]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 21 January 2022; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Instruction No. 4384/2022-GST of the Central Board of Indirect Taxes and Customs dated 21st January, 2022 on the keeping of a bonded warehouse, Instruction No. 4384/2022-GST, 21st January, 2022 [C1N-48G]. Machine: C1N-48G.

Instruction No. 4384/2022-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 21st January, 2022

INSTRUCTION

To

All Superintendents,

Subject: The keeping of a bonded warehouse by warehouse keepers under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the keeping of a bonded warehouse by warehouse keepers.

2. The matter has been examined. Every warehouse keeper carrying on the keeping of a bonded warehouse shall make an application in Form GST DRC-03 to the Joint Commissioner within one hundred and eighty days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the keeping of a bonded warehouse is undertaken, and the Joint Commissioner shall dispose of it within one hundred and eighty days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)

Made under

Recital: "In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.

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Instruction No. 4384/2022-GST of the Central Board of Indirect Taxes and Customs dated 21st January, 2022 on the keeping of a bonded warehouse [C1N-48G]