https://www.taxtmi.com/circulars?id=70476 Imports under Advance Authorization that did not satisfy the pre-import condition are required to pay applicable IGST and compensation cess with interest. The assessment group will cancel the out-of-charge order, reassess the bill of entry, and enable payment through the Customs EDI System. Following payment, a notional out-of-charge order will transmit relevant tax details to the GST portal. Input tax credit and any refund connected with zero-rated supplies remain subject to applicable CGST eligibility conditions and restrictions. en-us Fri, 16 Jun 2023 00:00:00 +0530 Sat, 18 Jul 2026 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70476 Imports under Advance Authorization that did not satisfy the pre-import condition are required to pay applicable IGST and compensation cess with interest. The assessment group will cancel the out-of-charge order, reassess the bill of entry, and enable payment through the Customs EDI System. Following payment, a notional out-of-charge order will transmit relevant tax details to the GST portal. Input tax credit and any refund connected with zero-rated supplies remain subject to applicable CGST eligibility conditions and restrictions. Circulars Customs Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70476