TaxTMI 
TaxTMI 
Implementation of Goods and Service Tax (GST) in Customs - Changes in BE/SB Declaration
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....d changes in Bill of Entry and Shipping Bill declarations. The revised electronic format for both BE/ SB has already been published in ICEGATE Website (httpe://www.icegate.gov.in/msq guideline.html). The salient features of these changes in the format of the declarations are enumerated below for. easy reference and compliance. Changes in Bill of Entry : 3. The Changes in Bill of Entry can be broadly listed as follows: a) Levy and Collection of Integrated Goods and Service T-a_x (IGST) b) Declaration of CETH c) Identification of GST Beneficiary d) Seamless credit flow based on online reconciliation of IQST with GST return. 4. Levy and Collection of IGST : (i) The Taxable Value for calculation of *IGST value is laid out as per Section 3(8) of the Customs Tariff Act. The IGST and GST Compensation Cess would be collected as Additional Duty of Customs under section 3(7) and 3(9) of the Customs Tariff Act. (ii) The IGST rates are notified by Central Government through a Notification under Section 5 of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. S....
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....l customs duty(CVD) is levied , CETH as applicable may be declared. In case of Non- Applicability of CDT H, "NOEXCISE" should be quoted. 6. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description (1) GSTIN-Imp. (2) Regn_Type (3) Type of IDC to be declared (4) GST Benefit (6) GSTIN Normal G TP, CMP, CAS, ISD, NR, TDS, Individual Yes GSTIN Govt O GOV Generic IDC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aadhaar A Indivi. / Generic No Passport P Indivi. / Generic No PAN I Indivi. / Generic No TAN T Indivi. / Generic No To summarize, Every Importer needs to declare their State of Destination as State Code, GST Type as in Column (2) and GSTIN / Identification Code in their Bill of Entry....
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....g zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the DGM is filed and closed (in case o ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export i....
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.... some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item shall be calculated in proportion of the actual quantity shipped to the quantity on export invoice, i.e. For Item A Taxable Value = (900/1000) X 2,00,000 = Rs. 1,82,000 IGST Paid = (900/1000) X 24,000 = Rs. 21,600 For Item B Taxable Value = (1900/2000) X 2,00,000 = Rs. 1,90,000 IGST Paid = (1900/2000) X 24,000 = Rs. 22,800 The taxable value shall be matched with the export invoice particulars declared in the GST return, i.e. the invoice on which IGST was paid. No other invoice like Commercial Invoice etc. should be used for computation of Taxable Value and IGST paid. The refund of IGST shall then be limited to the IGST paid on the goods actually exported, i.e. Rs. 44,400 in the above illustration. 14. Export Invoice & Item : Export invoice should be compliant to GST Invoice Rules ( not exceeding sixteen characters containing only alphabets, numerals and two special characters ("/" and "-"). The export invoice should be issued by the supplier cum exporter in compliance with the GST In....
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....List of ISO Codes for Containers is available in https://www.icegate.gov.in/SWIFT/single window docs.html) Seal Type Indicator - BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE : The Advance/ Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and GSTIN identifer during the assessment. GSTIN identifier (State Code, GSTIN type and GSTIN Code) would be- allowed to entered afresh during assessment, only if the same is blank. The GSTIN Identifier cannot be modified at later stages. 18. The actual GST implementation date will be informed later. 19. The difficulty in the implementation of the above, changes may be brought to the notice of Joint Commissioner (Systems), Custom House, Chennai. (Dr. ANIL K. NIGAM) COMMISSIONER OF CUSTOMS CHENNAI VI....