4.32

Details to be given for issue of ARO

(a) Application for ARO and ARO shall specify:

(i) Name, Address and GSTIN of supplier;

(ii) GSTIN & Address of recipient unit of Advance Authorisation/DFIA holder where inputs would be processed;

(iii) Name, description including specifications, where applicable, and quantity of items and

(iv) Individual value of items to be procured.

(b) An ARO may be issued along with Advance Authorisation / DFIA or subsequently, and its validity shall be co-terminus with validity of Advance Authorisation / DFIA.

(c) Deleted.