Re-import IGST payment: re-import Bills of Entry may be recalled without senior approval when importer opts to pay IGST. Standing Order 01/2026 amends para 4 of Standing Order 11/2019 to allow recall and reassessment of re-import Bills of Entry for levy and payment of IGST without prior approval of the Joint/Additional Commissioner when the importer elects to pay IGST, while retaining prior-approval for other substantive revenue-impacting amendments.
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Re-import IGST payment: re-import Bills of Entry may be recalled without senior approval when importer opts to pay IGST.
Standing Order 01/2026 amends para 4 of Standing Order 11/2019 to allow recall and reassessment of re-import Bills of Entry for levy and payment of IGST without prior approval of the Joint/Additional Commissioner when the importer elects to pay IGST, while retaining prior-approval for other substantive revenue-impacting amendments.
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