<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Implementation of GST in Customs - Changes in BE/SB Declaration</title>
    <link>https://www.taxtmi.com/circulars?id=60339</link>
    <description>Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.</description>
    <language>en-us</language>
    <pubDate>Tue, 27 Jun 2017 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 11 Feb 2026 15:58:09 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=564094" rel="self" type="application/rss+xml"/>
    <item>
      <title>Implementation of GST in Customs - Changes in BE/SB Declaration</title>
      <link>https://www.taxtmi.com/circulars?id=60339</link>
      <description>Customs declarations have been revised to operationalise IGST and GST Compensation Cess collection and reconciliation: BE fields now capture IGST levy, compensation cess, notification identifiers, duty flags and CETH status; importers must declare State Code and GSTIN/type to enable IGST credit apportionment. Electronic validation between Customs EDI and GSTN will reconcile BE/SB details (Port Code, BE/ SB numbers, taxable values and IGST/cess amounts) to permit seamless credit flow or refund, and SBs must record IGST payment status, invoice compliance and itemwise taxable value for exports.</description>
      <category>Circulars</category>
      <law>Customs</law>
      <pubDate>Tue, 27 Jun 2017 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=60339</guid>
    </item>
  </channel>
</rss>