IGST on imports requires GSTIN reporting and EDI reconciliation to enable credit claims and validate export refund eligibility. Imports will attract Integrated Goods and Services Tax (IGST) and possibly the GST Compensation Cess in addition to customs duties, calculated on an aggregate value that includes customs duty but excludes IGST or cess. Bills of Entry and Shipping Bills (manual and EDI) have been modified to require GSTIN for registered persons or PAN/state code for non-registered persons; Customs EDI will reconcile IGST credit claims with GSTN returns and publish IGST and cess paid on each Bill of Entry to facilitate credit claims and refunds.