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of <h1>Customs Procedures Updated for GST: Changes in Bill of Entry, Shipping Bill, and IGST Collection Effective July 1, 2017.</h1> The circular outlines changes in customs procedures due to the implementation of the Goods and Services Tax (GST) from July 1, 2017. It highlights modifications in the Bill of Entry (BE) and Shipping Bill (SB) declarations to incorporate GST requirements, including the levy and collection of Integrated GST (IGST), declaration of Central Excise Tariff Head (CETH), and identification of GST beneficiaries. The document also details the process for availing IGST benefits, seamless credit flow, and the refund process for exports. Specific changes include new fields for electronic declarations, adjustments in drawback declarations, and mandatory container details for customs communication and future e-way bill implementation.
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