First time import verification now requires GST registration and relevant tax returns for documentary compliance. First-time import consignments require a copy of VAT/Sales Tax/GST Registration Certificate and a copy of the Income Tax Return or VAT/Sales Tax Return or GST Return filed for the relevant previous or current period; all other documentary requirements and procedures in prior public notices remain unchanged, and implementation difficulties should be reported to the Additional/Joint Commissioner of Customs (Import).
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Provisions expressly mentioned in the judgment/order text.
First time import verification now requires GST registration and relevant tax returns for documentary compliance.
First-time import consignments require a copy of VAT/Sales Tax/GST Registration Certificate and a copy of the Income Tax Return or VAT/Sales Tax Return or GST Return filed for the relevant previous or current period; all other documentary requirements and procedures in prior public notices remain unchanged, and implementation difficulties should be reported to the Additional/Joint Commissioner of Customs (Import).
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