IGST implementation: Customs declarations must record IGST, compensation cess and GSTIN to enable electronic credit flow.
Bills of Entry must capture levy and exemption details for IGST and GST Compensation Cess (including notification numbers, schedule serials and duty/exemption flags) and declare CETH or "NOEXCISE" as applicable. Importers must declare State Code and GSTIN or other prescribed identity to enable electronic reconciliation and seamless credit flow; credits depend on matching identifiers with GSTN and use of the same identifier in GST returns. Shipping Bills are amended to record GSTIN, IGST payment status, itemwise taxable value and IGST paid for export refund validation.

IGST declaration required in customs filings; GSTIN and state code mandatory to enable electronic credit reconciliation.
Implementation of GST in customs amends BE and SB electronic formats to operationalise levy and collection of IGST and GST Compensation Cess as additional customs duties, require declaration of CETH or "NOEXCISE", and mandate State Code and GSTIN/identification in BE and SB to enable allocation of IGST benefits and electronic credit flow. Shipping Bills must record IGST payment status, itemwise taxable value and IGST actually paid with proportional adjustments for short shipments. New drawback declarations (DBK001/DBK002/DBK003), container data and system validations for online reconciliation between customs and GSTN are instituted; transitional rules limit modification of GSTIN identifiers.

IGST declaration changes require new BE/SB fields and GSTIN identification to enable electronic credit reconciliation and refunds.
Implementation of GST amends BE and SB electronic formats to record IGST and GST Compensation Cess as additional customs duties with specific notification/serial identifiers and flags; require CETH declaration or "NOEXCISE"; mandate State Code and GSTIN or alternative identity for GST beneficiary identification; enable seamless credit flow via online reconciliation between Customs EDI and GSTN by reporting BE/SB and IGST summary data in GST returns; and modify SB provisions for zero-rating, IGST payment status, prorated taxable value matching, export invoice compliance, drawback certifications and certain container/seal details, with transitional rules for prior filings.

Abolition of mate receipt: containerised exports no longer require mate receipt while non-containerised exports retain the practice.
Abolition of the Mate's receipt requirement for containerised export cargo is directed because automation and electronic message exchange and EGM-linked drawback procedures have made the manual document redundant; Customs Houses should not insist on Mate's receipts for containerised shipments, while the practice continues for non-containerised cargo such as bulk exports.

IGST on imports prompts updated customs forms and validation requirements, affecting refunds and import credit availability.
Customs will levy IGST and applicable Compensation Cess on imports; export refunds require shipping bills with GST invoices and export general manifests. EDI systems and Bill of Entry/Shipping Bill formats are updated to capture data for GSTN validation, and manual filing procedures are adapted to electronically record essential validation data. Trade and Customs readiness is stressed, with an Advisory available online and an invitation to report implementation difficulties to the Additional Commissioner (Export).

IGST on imports will be levied, with export refunds conditioned on shipping bill, GST invoice and export manifest.
Customs will levy IGST and applicable compensation cess on imports and has revised Bill of Entry and Shipping Bill forms plus the EDI system to capture data required for GSTN validation of import credit. Export refund eligibility is conditioned on a shipping bill accompanied by the GST invoice and the export general manifest. Manual filing procedures will electronically capture basic data for GSTN validation. An advisory detailing these changes is available to trade and stakeholders, and implementation difficulties should be reported to the Additional Commissioner of Customs at the Air Cargo Complex.

Mandatory GST registration for government departments making taxable supplies; departments deducting tax must obtain registration and comply.
Departments undertaking transactions that amount to taxable supplies (except activities specifically excluded under section 7(2)(b)) must obtain GST registration; those required to deduct tax at source under section 51 are compulsorily registrable under sections 22 and 24 and the Union Territory Act applies Central Act provisions mutatis mutandis. Departments registered under prior VAT or service tax laws must complete GST migration and obtain provisional IDs to comply with registration and withholding obligations.

Entry Inward processing ensures automatic regularization of advance and prior bills of entry, with mandatory reporting of failures.
The ICES process grants Entry Inward after IGM filing and specified approval steps, and is designed to automatically regularize advance and prior bills of entry once all system processes complete; automatic regularization fails where IGM and BE particulars mismatch or entry inward is not properly completed, and boarding officers must allow completion and report failures to AC/DC EDI for immediate escalation.

Levy of Fees for customs document amendments establishes prescribed fees for amendment, certification and cancellation services.
Amendment to Regulation 3 prescribes fees for amendments, supplementation and cancellation of customs documents-covering import/export manifests, Shipping Bill particulars (including vessel name), port clearance and outward entry applications, short shipment notices, and cancellation requests-with separate fees for supply of certified copies of bills of entry and shipping bills (when requested prior to adjudicatory orders). The amendment exempts amendment of a prior Bill of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act from fees, while other bill of entry amendments attract the prescribed fee.

Implementation of GST in Customs: revised BE/SB fields require GSTIN, IGST details and electronic reconciliation for credit flow.
Imports require BE declarations of IGST and GST Compensation Cess with notification citation and duty flags; Bill of Entry must include State Code and GSTIN/identification to designate the GST beneficiary. Electronic reconciliation between Customs EDI and GSTN will validate Port Code, BE details, aggregated IGST taxable value, IGST amount and Compensation Cess so IGST credit flows to the matched GSTIN on filing of GST returns.

Proper Officer designation under CGST assigns officers specific functions for registration and composition administration.
The notice designates specific Central Tax officers as Proper Officers for registration and composition levy provisions under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners/Directors are assigned functions under subsection (5) of section 10, proviso to subsection (1) of section 27, section 30 and Rules 6, 23 and 25; Superintendents are assigned a list of other subsections and rules governing registration, transfers and related procedures. The allocation is made under clause (91) of section 2 read with section 20 of the Integrated Goods and Services Tax Act.

Implementation of GST in customs requires updated BE/SB declarations, GSTIN reporting and electronic IGST reconciliation for credit flow.
Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.

IGST Levy and Credit Flow: importers must declare IGST notifications and GST identifiers to enable automated credit reconciliation.
Customs declarations have been revised to record IGST and GST Compensation Cess notification identifiers, duty flags and exemption types, and to require State Code and GSTIN or alternative identity in the Bill of Entry to identify the GST beneficiary. IGST valuation and collection follow customs valuation and tariff notification codes; automated credit of IGST to the nominated GSTIN depends on online reconciliation between Customs EDI and GSTN using port, BE number/date, taxable value, IGST amount and GST Compensation Cess supplied in GST returns.

Imports and exports must declare GSTIN and state code so IGST and related credits reconcile electronically with customs.
BE and SB electronic formats have been revised so imports must declare IGST and GST Compensation Cess with schedule/notification identifiers, CETH where applicable, and a GST beneficiary identifier (State Code, GSTIN type and GSTIN code). Electronic reconciliation between Customs EDI and GSTN will validate port code, BE number/date, aggregate IGST taxable value, IGST amount and GST compensation cess in GST returns to enable seamless credit flow to the GSTIN beneficiary; manual BEs at EDI locations must capture required data electronically.

IGST collection and declaration: BE/SB must record levy, GSTIN beneficiary and data for online reconciliation enabling credit flow.
Implementation of GST in Customs amends BE and SB electronic formats to record IGST and GST Compensation Cess levy or exemption, CETH applicability or "NOEXCISE", and mandatory GST beneficiary identification (State Code and GSTIN or alternate identity). New BE/SB fields (duty flags, notification numbers, exemption indicators) enable levy/exemption coding; importers and exporters must provide specified transactional and item-wise IGST taxable values and amounts to permit online ICEGATE-GSTN reconciliation for seamless credit flow or refund, with transitional rules for prior-filed BEs and specific drawback declaration codes.

GST in customs: revised shipping bill requires exporters' GSTIN and will show IGST status as NA; report issues.
Revised Shipping Bill format requires exporters to provide an identifier such as GSTIN; IGST payment will be recorded as NA where not paid. The revised SB format is effective from 28 June 2017. Importers, exporters and customs brokers must adopt the new declaration fields and report implementation difficulties to the Joint Commissioner (Systems) at the Custom House, Chennai.

Bill of Entry and Shipping Bill formats revised for GST: IGST, GSTIN, refund and credit reconciliation required.
Revised electronic Bill of Entry and Shipping Bill formats record IGST, GST Compensation Cess, CETH and GST beneficiary identification (State Code and GSTIN/alternative IDs) to enable online reconciliation between Customs EDI and GSTN for seamless input tax credit flow and export refund validation; item wise taxable value and IGST must reflect actual quantities exported, Shipping Bills must capture IGST payment status (P/LUT/NA), exporters must include specified drawback/transition declarations, and container/seal details are required for customs communication.

GST implementation requires a revised shipping bill format; trade must file using the updated format and consult the notice.
Implementation of GST requires use of a revised Shipping Bill Format effective from the transition midnight. Importers, customs brokers and trade participants must file Shipping Bills using the amended format. A separate Public Notice and a PDF on the Board's website set out detailed changes and filing instructions. Trade parties are directed to update systems and report any difficulties to the issuing office.

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.

Shipping Bill format revised to require GSTIN and updated IGST status, affecting export declarations and electronic filing.
Revised Shipping Bill format effective 28 June 2017 requires exporters to provide additional electronic identifiers such as GSTIN; IGST payment status must be recorded as "NA" where IGST has not been paid. The new SB format is published on ICEGATE, RES providers have been notified and updated systems, and implementation difficulties should be reported to the System Manager, Customs (P) Patna.