https://www.taxtmi.com/circulars?id=71016 IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The out-of-charge order is cancelled, tax is paid through an electronic challan in the Customs EDI System, and a notional out-of-charge order enables transmission of payment details to the GSTN portal. Interest is waived, the procedure is available once per bill of entry, and input tax credit remains subject to statutory conditions. en-us Thu, 27 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 18:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71016 IGST on Raw Sugar imported under the Advance Authorisation Scheme and converted to the Tariff Rate Quota Scheme must be paid through reassessment of the bill of entry at the port of import. The out-of-charge order is cancelled, tax is paid through an electronic challan in the Customs EDI System, and a notional out-of-charge order enables transmission of payment details to the GSTN portal. Interest is waived, the procedure is available once per bill of entry, and input tax credit remains subject to statutory conditions. Circulars Customs Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71016