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of <h1>GST Implementation in Customs from July 1, 2017: Key Changes for Importers and Exporters in BE and SB Declarations.</h1> The circular announces the implementation of GST in customs, effective from July 1, 2017, requiring changes in Bill of Entry (BE) and Shipping Bill (SB) declarations. Importers and exporters must adapt to the new electronic formats available on the ICEGATE website. Key changes include the levy and collection of IGST, declaration of Central Excise Tariff Headings (CETH), and identification of GST beneficiaries. The circular also outlines procedures for seamless credit flow, IGST availment for manual entries, and changes in shipping bill declarations for zero-rated supplies. Exporters must comply with GST invoice rules and provide specific declarations for drawback claims.
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