IGST declaration required in customs filings; GSTIN and state code mandatory to enable electronic credit reconciliation. Implementation of GST in customs amends BE and SB electronic formats to operationalise levy and collection of IGST and GST Compensation Cess as additional customs duties, require declaration of CETH or 'NOEXCISE', and mandate State Code and GSTIN/identification in BE and SB to enable allocation of IGST benefits and electronic credit flow. Shipping Bills must record IGST payment status, itemwise taxable value and IGST actually paid with proportional adjustments for short shipments. New drawback declarations (DBK001/DBK002/DBK003), container data and system validations for online reconciliation between customs and GSTN are instituted; transitional rules limit modification of GSTIN identifiers.
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Provisions expressly mentioned in the judgment/order text.
IGST declaration required in customs filings; GSTIN and state code mandatory to enable electronic credit reconciliation.
Implementation of GST in customs amends BE and SB electronic formats to operationalise levy and collection of IGST and GST Compensation Cess as additional customs duties, require declaration of CETH or "NOEXCISE", and mandate State Code and GSTIN/identification in BE and SB to enable allocation of IGST benefits and electronic credit flow. Shipping Bills must record IGST payment status, itemwise taxable value and IGST actually paid with proportional adjustments for short shipments. New drawback declarations (DBK001/DBK002/DBK003), container data and system validations for online reconciliation between customs and GSTN are instituted; transitional rules limit modification of GSTIN identifiers.
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