Implementation of GST In Customs - Changes in BE/SB Declaration
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IGST integration in customs: revised BE/SB fields enable electronic IGST levy, identification, and online credit reconciliation.
Customs declarations are revised to implement GST: Bills of Entry must record IGST and GST Compensation Cess levy/exemption notifications, duty and exemption flags, CETH status or "NOEXCISE", and the importer's State Code and GSTIN or alternative identification to permit apportionment and seamless credit flow. Shipping Bills must capture GSTIN/type, IGST payment status, itemwise taxable values and IGST amounts tied to export invoices, specific drawback declarations during transition, and container/transport details. Electronic validation between Customs EDI and GSTN via ICEGATE is required for credit allocation and refund processing.