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<h1>Mumbai Customs Circular Prepares for GST Rollout: Key Changes for Importers and Exporters Effective 1st July 2017.</h1> The circular from the Office of the Commissioner of Customs (Export) at the Air Cargo Complex in Mumbai outlines preparations for the GST rollout on 1st July 2017. It highlights the importance of customs in implementing GST, as IGST will apply to imports, with credits available to importers. Export refunds depend on submitting a shipping bill with a GST invoice and an export general manifest. Changes in customs law and procedures, including modifications to the EDI system, are necessary to implement IGST. The circular advises stakeholders to review the attached advisory for detailed changes and report any issues to the Additional Commissioner of Customs.