IGCR Monthly Return: Why It Is Now Quarterly and How to File IGCR-3

The IGCR monthly return is the statement in Form IGCR-3 that an importer files to show how goods imported at a concessional rate were used. Since 2 February 2025 it is no longer monthly: it is a quarterly statement, due by the 10th day of the month after each quarter.

The change was made by Notification No. 07/2025-Customs (N.T.), which substituted “quarterly” and “quarter” for “monthly” and “month” in Rule 6(2) of the IGCR Rules, 2022 and in the heading of Form IGCR-3. Importers still search for the IGCR monthly return, and many guides still describe it, so this page explains both the old and the current position.

How the IGCR Monthly Return Became Quarterly

The frequency has switched twice, from quarterly to monthly and back, with two interim steps in between, which is why guides disagree:

The rule is now the same everywhere. The frequency does not depend on your Customs jurisdiction, and your officer cannot put you on a monthly cycle.

IGCR-3 Due Dates for Each Quarter

The Rules define a quarter as three consecutive calendar months ending on 31 March, 30 June, 30 September or 31 December.

Statements for months up to December 2024 were filed on ICEGATE 1.0. Quarterly filing on ICEGATE 2.0 opened from April 2025, and pending quarters have to be filed in sequence.

What the IGCR Monthly Return Reports

The statement is a summary of the records Rule 6 requires you to keep. For each Bill of Entry under your IIN, it covers:

• Quantity and value of goods imported under the concession
• Quantity actually used for the specified end use (manufacture, output service or supply to an end use recipient)
• Quantity sent to a job worker, and quantity received back
• Quantity re-exported, or cleared on payment of duty and interest
• Closing stock still to be used

The figures must match your stock and production records. The statement is how Customs re-credits your continuity bond, so an error or a gap keeps the bond debited.

How to File the IGCR Monthly Return on ICEGATE

1.  Log in to ICEGATE with the account and Class 3 DSC registered to your IEC

2.  Open the IGCR section and select your IIN and the quarter to file

3.  Enter the consumption, job work, re-export and stock figures against each Bill of Entry

4.  Check that closing stock ties to your books, then sign and submit with your DSC

5.  Save the acknowledgement and file any earlier pending quarter first, as quarters are taken in order

Form IGCR-3A: Faster Bond Re-Credit Within a Quarter

Form IGCR-3A is optional. It lets you report consumption part-way through the current quarter so the jurisdictional officer can re-credit the bond straight away, instead of waiting for the quarterly statement. It is useful when heavy imports are using up the bond value. It covers only the current quarter and does not replace IGCR-3. See what IGCR Form 3A is for the details.

Is a NIL Return Needed?

The Rule text does not use the word NIL, but the ICEGATE 2.0 guidance asks for a statement for every quarter, including quarters with no imports or consumption. Because quarters are processed in order, skipping one holds up the next. Filing a NIL IGCR monthly return, now quarterly, takes minutes and keeps the record clean.

What Happens If You File Late

A late or missing statement leaves your consumption unproven and your bond debited, so new Bills of Entry cannot claim the concession once the bond is used up. If goods are not shown as used within the end-use period, the jurisdictional Deputy or Assistant Commissioner can recover the differential duty with 15% interest under Rule 11, and a penalty can follow. The full list is in our guide to IGCR non-compliance.

How JPARKS INDIA Helps

We file IGCR-3 and IGCR-3A for importers every quarter, reconcile figures with stock and production records before filing, clear backlogs from the ICEGATE 1.0 period, and track bond balances so re-credit happens on time. JPARKS INDIA is backed by S.K. Agency, AEO-LO customs brokers since 1990. See our IGCR clearance service, email [email protected] or call +91 91673 79073.

Frequently Asked Questions

Q1. Is the IGCR monthly return still monthly?

No. Since 2 February 2025 the IGCR-3 statement is quarterly under Notification 07/2025-Customs (N.T.).

Q2. When is the IGCR-3 statement due?

By the 10th of the month after each quarter: 10 April, 10 July, 10 October and 10 January.

Q3. Does the frequency depend on my Customs jurisdiction?

No. The Rules set one quarterly cycle for every importer.

Q4. What is the difference between IGCR-3 and IGCR-3A?

IGCR-3 is the compulsory quarterly statement. IGCR-3A is optional and reports consumption within the current quarter for faster bond re-credit.

Q5. Do I file if I had no imports in a quarter?

Yes. File a statement for every quarter, in order, even when there was no activity.