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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 ..... d Shipping Bill declarations. The revised electronic format for 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 going to be 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 will be in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fn.)* Duty Flag as G; Addl Duty Flag as P; Ex.Flag as C * In this case, Customs Exemption Notification should be referred. 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 GSTIN-Imp. Regn_Type Type of IEC to be declared GST Benefit (1) (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.NO. 401/81/2011-Cus Ill dated 2nd June 2017 and PN 22/2017 dated 19.062017 issued by Vizag Custom House 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. Changes in Shipping Bill: 9. 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 zero-rated 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt PSP Indivi./Generic No PAN PAN Indivi./Generic No TAN TAN Indivi./Generic No 12. IGST Payment Details Following fields shall have to be captured to either sanction 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations 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. DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For manufacture/processing as a human or veterinary medicine (Manufacture/Actual Use) DCX900 Drugs Cosmetics -For personal consumption FSA100 For Animal Food or Feed (Trading/ commercial distribution) FSA200 For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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