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.
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 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.
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