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<h1>IGST on imports requires GSTIN or PAN on customs filings to enable credit reconciliation with GST returns.</h1> The Notification imposes IGST and applicable Compensation Cess on imports collected on customs valuation, ceases general CVD/SAD where replaced by the GST regime, and updates Customs forms and ICES to apply new levies. Importers must declare GSTIN on Bills of Entry to enable IGST credit reconciliation with GST returns; non registered importers must declare PAN and State Code. Courier filings must likewise quote GSTIN or PAN. Exports are zero rated with input credit entitlement, and both EDI and manual locations must electronically capture data for IGST refund and credit validation.