Sir/ madam
An E.O.U has to pay the Basic Custom Duty to the extent exemption claimed .
In Excise era these were added in the duty and offsetted with cenvat credit.
This facility is not there in GST and neither having separate column in the GST return to reflect the BCD amount.
The assessee has to deposit the same in cash through challan only at the H.Q. branch of SBI.
Is there any online facility to pay the same & any other mechanism.
Regards
Amresh Kumar
EOU Queries Process for Paying Basic Custom Duty on DTA Sales; Must Use TR 6 Challan, No Online Option An entity operating as an Export Oriented Unit (EOU) inquires about the process for paying Basic Custom Duty (BCD) on goods sold in the Domestic Tariff Area (DTA). Previously, during the excise regime, BCD could be offset with cenvat credit, but under GST, this is not possible, and there is no designated column in GST returns for BCD. The payment must be made in cash via a TR 6 Challan at a State Bank of India branch. The respondent confirms the lack of an online payment facility and suggests raising the issue with the Ministry of Finance or relevant authorities. (AI Summary)
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