BCD on DTA sale

[Amresh kumar]

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

[KASTURI SETHI]

BCD for already imported material can be paid only through TR 6 Challan in an authorised bank. There is no online facility or other mechanism for this purpose. However, you may raise this issue before the Ministry of Finance or Board through your association.

AI Summary

Basic Customs Duty cannot be offset in GST returns and must be paid via TR-6 challan at an authorised bank.
BCD on imported inputs for DTA sale by an EOU cannot be recorded or offset in GST returns; payment must be made through a TR-6 challan at an authorised bank, and no online payment facility or alternative mechanism is available, prompting representation to the Ministry of Finance or Board.