Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Imports and exports: BE/SB formats updated to capture IGST, GSTIN, CETH and enable online IGST credit reconciliation.
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.
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