https://www.taxtmi.com/article/detailed?id=11527 Operational directions require importers to approach the port assessment group to pay IGST, Compensation Cess and interest where the pre import condition is unmet; the port will cancel the original Out of Charge, reassess the bill of entry, generate an electronic Customs EDI challan for payment, and record a notional Out of Charge to transmit IGST and cess payment details and dates to the GSTN to enable eligibility for credit or refund under GST provisions. en-us Thu, 22 Jun 2023 09:08:21 +0530 Thu, 22 Jun 2023 09:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11527 Operational directions require importers to approach the port assessment group to pay IGST, Compensation Cess and interest where the pre import condition is unmet; the port will cancel the original Out of Charge, reassess the bill of entry, generate an electronic Customs EDI challan for payment, and record a notional Out of Charge to transmit IGST and cess payment details and dates to the GSTN to enable eligibility for credit or refund under GST provisions. Articles Customs - Import - Export - SEZ Thu, 22 Jun 2023 09:08:21 +0530 https://www.taxtmi.com/article/detailed?id=11527