Customs declarations now require IGST, GSTIN and state codes with online reconciliation to enable input tax credit flow. Customs BE and SB electronic formats are revised to record IGST and GST Compensation Cess notification numbers, duty flags and exemption identifiers; CETH must be declared where applicable. Importers and exporters must declare State Code and GSTIN or approved identity codes to identify the GST beneficiary. Item-level taxable values and IGST paid must reflect actual quantities exported. Online reconciliation between Customs EDI and GSTN using BE/SB and GST return data will enable seamless IGST credit flow; specific drawback declarations and container details are newly required, and limited transitory reassessment provisions apply.
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.
Customs declarations now require IGST, GSTIN and state codes with online reconciliation to enable input tax credit flow.
Customs BE and SB electronic formats are revised to record IGST and GST Compensation Cess notification numbers, duty flags and exemption identifiers; CETH must be declared where applicable. Importers and exporters must declare State Code and GSTIN or approved identity codes to identify the GST beneficiary. Item-level taxable values and IGST paid must reflect actual quantities exported. Online reconciliation between Customs EDI and GSTN using BE/SB and GST return data will enable seamless IGST credit flow; specific drawback declarations and container details are newly required, and limited transitory reassessment provisions apply.
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