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<h1>Integrated Goods and Services Tax on imports and exports requires revised customs forms and electronic GSTN reconciliation for credits and refunds.</h1> Imported goods will attract IGST and, where applicable, compensation cess in addition to customs duties; valuation for these levies aggregates customs value and customs duties but excludes IGST and compensation cess. Bills of Entry and Shipping Bills have been revised to capture GSTIN, PAN, IEC and related invoice details to enable electronic reconciliation between Customs EDI and the GSTN for validation of IGST credit on imports and IGST refund or proof of export on shipments. EDI-GSTN cross validation will support credit/refund processing and declarations for non EDI/manual filings must capture data electronically.