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<h1>Mumbai Air Cargo Complex: GST Compliance Mandates PID Account Registration and Online THC Receipt Generation for Smooth Operations.</h1> The circular addresses compliance with GST Law and Procedure by custodians at the Air Cargo Complex in Mumbai. It highlights the need for importers, exporters, consignees, and authorized custom brokers to register with the custodian system and open a PID account. They must also provide an undertaking or declaration in a specified format. The appointed Customs House Agent (CHA) acting as a pure agent is responsible for generating Terminal Handling Charges (THC) online and ensuring accurate GST details. MIAL has updated its system to facilitate this process, requiring mandatory online THC receipt generation. Compliance with the standard operating procedure is advised for smooth operations.