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<h1>Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation.</h1> BE and SB electronic formats have been revised to record IGST, GST Compensation Cess, CETH declarations and GSTIN/State Code or alternate identity; importers must declare notification numbers and duty flags for IGST/cess, and BE data (port code, BE number/date, aggregate IGST taxable value, IGST amount, GST cess) must match GST returns for online reconciliation and seamless IGST credit flow. Shipping Bills must record GSTIN, IGST payment status, invoice/item-level taxable values and IGST paid for refund validation or proof of export under bond/LUT; transitional rules permit entering GSTIN identifiers during assessment only if previously blank.