Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular No.26/2017 -Customs dated 01.07.2017 and 36/2017-cus dated 28.08.2017
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exporters: self sealing under GST requires registration, premises approval, authorised signatories and ISO compliant electronic seals. Procedure permits exporters to self seal containers subject to GST registration, advance intimation, premises inspection, and submission of IEC/GSTIN and bank verified authorised signatory details; Commissioner grants permission valid across customs stations until withdrawn. Exporters must use one time bolt REID electronic seals conforming to ISO standards, tag prescribed shipment data to the e seal via vendor applications with non editable upload, declare the e seal serial in the Shipping Bill, and remain subject to risk based Customs inspection and examination norms.
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.
Exporters: self sealing under GST requires registration, premises approval, authorised signatories and ISO compliant electronic seals.
Procedure permits exporters to self seal containers subject to GST registration, advance intimation, premises inspection, and submission of IEC/GSTIN and bank verified authorised signatory details; Commissioner grants permission valid across customs stations until withdrawn. Exporters must use one time bolt REID electronic seals conforming to ISO standards, tag prescribed shipment data to the e seal via vendor applications with non editable upload, declare the e seal serial in the Shipping Bill, and remain subject to risk based Customs inspection and examination norms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.