IGST on imports prompts updated customs forms and validation requirements, affecting refunds and import credit availability. Customs will levy IGST and applicable Compensation Cess on imports; export refunds require shipping bills with GST invoices and export general manifests. EDI systems and Bill of Entry/Shipping Bill formats are updated to capture data for GSTN validation, and manual filing procedures are adapted to electronically record essential validation data. Trade and Customs readiness is stressed, with an Advisory available online and an invitation to report implementation difficulties to the Additional Commissioner (Export).