Advisory for non EDI sites on Customs Operations after the implementation of GST - Customs - Public Notice No. 12/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS ICE HOUSE, 41/A, SASSOON ROAD, PUNE-411001 F.N0. VIII/Cus/Tech/PN/ SI/48-75/2016 Date: 29.06.2017. Public Notice No. 12/2017 Subject: Advisory for non EDI sites on Customs Operations after the implementation of GST - reg. 1. Attention of the Importers / Exporters / Customs House Agents Trade is invited towards the ICES Advisory No. 012/2017. 2. With GST set to be rolled out from 01.07.2017, Customs shall have a major stake in its early implementation as IGST the credit of which shall be available to the importers. reference is invited to D.O. letter issued by Member (Cus) vide D,O.F. NO. 450/100/2017 - CUS IV dt. 20.06.2017 enclosing an advisory on Customs related matters on introduction of CST. The changes made in the EDI system as a consequence of GST were also detailed in the said advisory. 3. Under the CST regime, the importers and exporters registered with QSTN shall be filing the details of their exports (Shipping Bills) and imports (Bills of Entry) along with their IGST paid particulars to claim credit or refund respectively. It is important here to understand that unless these details are matched between Customs and GSTN, the seamless now of credit (imports) or of refund (exports) of the IGST paid shall not be available to importers and exporters. Even in case of non GST registered importers, the IGST collected by Customs on imports shall have to be apportioned between Centre and the Consumption State, i.e. the state of the importer. 4. Thus appreciate the need to capture these details required for cross validation with GSTN on the declarations filed at non EDI sites as well. For this purpose the Directorate of Systems is designing a simple offline utility for data capture, easily downloadable on a normal computer that can be used to capture the required information for each Bill of Entry/ Shipping Bill digitally and to subsequently transfer the information to ICES for further validation with GSTN. 5, It is understood that many of the non EDI sites in remote areas lack certain basic infrastructure like computer or power and hence it may take some time for the utility to be made operational at such places. Therefore, till such time the utility is made available at all the non EDI sites, an interim measure for capturing certain details in BE/ SB essential for GST is listed in the following paras. 6. ALI non EDI sites shall henceforth use a unique series for numbering of BES and SBS (Copy enclosed). 7. BE/SB number shall be a 6 digit number and starting with a three digit series code fixed for each site as per the Annexure I enclosed ; and the remaining three digits shall be serially numbered from 001 to 999. 8. GSTIN shall have to be recorded for each importer/exporter registered with GSTN for them to claim credit or refund of IGST. It may be noted that benefits Of Credit/ Refund shall flow only when GSTIN is quoted correctly and is matched with GSTN registration data; Valid and active Provisional ID can be quoted in lieu of GSTIN. 9. State code shall be quoted by every importer as per the Census of India. The state codes have recently been revised as per Census of India and are enclosed as Annexure II. They are also available on the IceGate website at https:/(www.icexate.gov.in/DownIoad/State Code. pdf. 10. Export Invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. As per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LEEER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be. 11. The ICST refund or proof of export in case of exports shall be processed once it is confirmed by EGM number and EGM date that the export has actually been completed. 12. It is once again requested that the above details may be recorded in the prescribed format for all the imports and exports at non EDI sites from 1st July for ensuring that these do not remain out of the GST chain. You are requested to sensitize the officers involved in Customs clearance at all the non EDI sites under your jurisdiction accordingly and ensure that the above procedure is followed scrupulously so that no hardship is faced by trade in claiming GST benefits. Annexure - Series Code of Sites New State Code is enclosed herewith. (M. V. S. CHOUDHARY) COMMISSIONER OF CUSTOMS, PUNE