https://www.taxtmi.com/circulars?id=60404 Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies. en-us Thu, 22 Jun 2017 00:00:00 +0530 Fri, 29 Mar 2019 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60404 Customs must levy IGST and Compensation Cess on imports alongside customs duties, with valuation defined as customs value plus applicable customs duties excluding IGST/cess. Modified Bill of Entry and Shipping Bill forms require GSTIN, PAN and IEC to enable EDI reconciliation with GSTN; GST-registered importers must declare GSTIN to claim IGST credit, while non-registered importers must declare PAN and state code. Export refunds and proof of export are validated by Customs EDI against GST returns and EGM filings, and exporters may choose LUT/bond or payment-and-refund routes for zero-rated supplies. Circulars Customs Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60404