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TMI BlogImplementation of GST in Customs–Changes in BE/SB DeclarationX X X X Extracts X X X X X X X X Extracts X X X X ..... both BE/SB has already been published in ICEGATE Website (https://www.icegate.gov.in/msg_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 IGST b) Declaration of CETH c) Identification of GST Beneficiary d) Seamless credit flow based on online reconciliation of IGST 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. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Declaration of CETH : The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty(CVD) is levied , CETH as applicable may be declared. In case of Non- Applicability of CETH, 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 IEC to be declared (4) GST Benefit (5) GSTIN Normal G TP,CMP,CAS, ISD,NR,TDS, Individual Yes GSTIN Govt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DI locations, Board has issued instructions vide F. No. 401/81/2011-Cus III dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to be filed following the procedure laid out in the above instructions. 9. Changes in Shipping Bill : The Integrated Goods and Services Tax Act, 2017, under section 16 provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zerorated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making 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 Nconditions, 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion refund in case exports are made on payment of IGST or, give the proof of exports in case exports were made under bond/LUT without payment of IGST. IGST Payment Status To indicate whether the exports are being made on: P Payment of IGST LUT Under Bond or LUT NA Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters 13. Taxable Value and IGST Paid Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufacture of the export goods, or that no refund of IGST paid on export goods shall be claimed. For the transition period, i.e. till the exporters continue to have used inputs on which CENVAT was paid, there will be 3 declarations: DBK001 - I declare that no input tax credit of the Central Goods and Services Tax or of the Integrated Goods and Services Tax has been availed for any of the inputs or input services used in the manufacture of the export goods. DBK002 - I declare that no refund of Integrated Goods and Services Tax paid on export goods shall be claimed. DBK003 - I declare that CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017. For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003 16. Container Details Certain details about the Containers are requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FSA800 For use research use as animal Food FSA900 Foods Supplements -For Personal use FSH100 Food - For Consumer use under commercial distribution (Trading)- Retail or wholesale FSH200 Food - For manufacture/ commercial Processing (Manufacture/Actual Use) FSH700 Food -For Internal use in Hotels-Restaurant FSH710 Food -For Public Display or Exhibition FSH750 Food -For use in International Sports Events FSH800 Food -For Research Use FSH900 Food - For personal consumption FSH910 Food - For distribution in a natural disaster (if received gratis) FSH920 Food -For Charitable Use FSH930 Food -For use in a Diplomatic Establishment GNX100 Generic -For Consumer use under commercial distribution (fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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