Bill of Entry and Shipping Bill formats revised for GST: IGST, GSTIN, refund and credit reconciliation required. Revised electronic Bill of Entry and Shipping Bill formats record IGST, GST Compensation Cess, CETH and GST beneficiary identification (State Code and GSTIN/alternative IDs) to enable online reconciliation between Customs EDI and GSTN for seamless input tax credit flow and export refund validation; item wise taxable value and IGST must reflect actual quantities exported, Shipping Bills must capture IGST payment status (P/LUT/NA), exporters must include specified drawback/transition declarations, and container/seal details are required for customs communication.
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Provisions expressly mentioned in the judgment/order text.
Bill of Entry and Shipping Bill formats revised for GST: IGST, GSTIN, refund and credit reconciliation required.
Revised electronic Bill of Entry and Shipping Bill formats record IGST, GST Compensation Cess, CETH and GST beneficiary identification (State Code and GSTIN/alternative IDs) to enable online reconciliation between Customs EDI and GSTN for seamless input tax credit flow and export refund validation; item wise taxable value and IGST must reflect actual quantities exported, Shipping Bills must capture IGST payment status (P/LUT/NA), exporters must include specified drawback/transition declarations, and container/seal details are required for customs communication.
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