Pure agent treatment for GST requires registered custodians and CHAs to generate online THC and ensure GST accuracy. Compliance requires application of pure agent treatment under Rule 33 and mandatory online generation of THC receipts in the custodian management system: importers/exporters/consignees and authorised brokers must register and open PID accounts and furnish undertakings; CHAs acting as pure agents must generate THC online for registered principals and are solely responsible for GST details captured in receipts; custodians will provide system fields for GST data and stakeholders must follow SOPs and report implementation difficulties.
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.
Pure agent treatment for GST requires registered custodians and CHAs to generate online THC and ensure GST accuracy.
Compliance requires application of pure agent treatment under Rule 33 and mandatory online generation of THC receipts in the custodian management system: importers/exporters/consignees and authorised brokers must register and open PID accounts and furnish undertakings; CHAs acting as pure agents must generate THC online for registered principals and are solely responsible for GST details captured in receipts; custodians will provide system fields for GST data and stakeholders must follow SOPs and report implementation difficulties.
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