IGST on imports now requires GSTIN/PAN declaration and EDI reconciliation to secure input tax credit and refunds. Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies.
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.
IGST on imports now requires GSTIN/PAN declaration and EDI reconciliation to secure input tax credit and refunds.
Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies.
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