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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Implementation of GST in customs requires updated BE/SB declarations, GSTIN reporting and electronic IGST reconciliation for credit flow.</h1> Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.

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