IGST declaration and GSTIN identification: importers and exporters must record tax and identifier data for online credit reconciliation. Implementation of GST in Customs requires amendments to Bill of Entry and Shipping Bill electronic declarations to record IGST, GST Compensation Cess, notification/serial identifiers, duty and exemption flags, and CETH or NOEXCISE entries. Importers and exporters must declare State Code and GSTIN/identification type to enable apportionment and input credit; required BE/SB data (port code, BE number/date, IGST taxable value and amounts, IGST payment status) will be validated online with GSTN for seamless credit flow. Shipping Bill and drawback provisions also changed to capture invoice compliance, itemwise taxable values, container details, and transitional drawback certifications.
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.
IGST declaration and GSTIN identification: importers and exporters must record tax and identifier data for online credit reconciliation.
Implementation of GST in Customs requires amendments to Bill of Entry and Shipping Bill electronic declarations to record IGST, GST Compensation Cess, notification/serial identifiers, duty and exemption flags, and CETH or NOEXCISE entries. Importers and exporters must declare State Code and GSTIN/identification type to enable apportionment and input credit; required BE/SB data (port code, BE number/date, IGST taxable value and amounts, IGST payment status) will be validated online with GSTN for seamless credit flow. Shipping Bill and drawback provisions also changed to capture invoice compliance, itemwise taxable values, container details, and transitional drawback certifications.
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