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of <h1>New Rs. 1000 Fee for Shipping Bill and GST Return Mismatches Under Customs Regulations Amended in 2021.</h1> The Levy of Fees (Customs Documents) Amendment Regulations, 2021, issued by the Central Board of Indirect Taxes and Customs, amends the 1970 regulations under the Customs Act, 1962. Effective from its publication date, the amendment introduces a fee of Rs. 1000 for handling mismatches between Shipping Bills and GST returns in the Customs Automated System. This change is added to the existing fee structure in regulation 3 of the principal regulation, which was last amended in 2017.
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