https://www.taxtmi.com/circulars?id=66488 Imports failing the pre-import condition under the Advance Authorization scheme are liable for IGST and Compensation Cess; affected importers may apply to the jurisdictional commissioner for refund or input tax credit, subject to case-by-case examination. Ports must permit reassessment by cancelling the Out-of-Charge on the Bill of Entry, accept payment against an electronic Customs EDI challan, and create a notional OOC to transmit IGST and cess details to GSTN, enabling ITC subject to CGST eligibility and refund provisions. en-us Fri, 09 Jun 2023 00:00:00 +0530 Mon, 26 Jun 2023 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66488 Imports failing the pre-import condition under the Advance Authorization scheme are liable for IGST and Compensation Cess; affected importers may apply to the jurisdictional commissioner for refund or input tax credit, subject to case-by-case examination. Ports must permit reassessment by cancelling the Out-of-Charge on the Bill of Entry, accept payment against an electronic Customs EDI challan, and create a notional OOC to transmit IGST and cess details to GSTN, enabling ITC subject to CGST eligibility and refund provisions. Circulars Customs Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66488