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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 ..... ions. 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 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 Compens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ag as G Levy Exemption of GST Cess ( GST Cess Notfn.) Duty Flag as G; Addl Duty Flag as P; Ex.FIag as G Levy Exemption of IGST (Customs Notification) * Duty Flag as G; Addl Duty Flag as I; Ex.FIag as C Levy Exemption of GST Cess ( Customs Notfn.) Duty Flag as G; Addl Duty Flag as P; Ex.FIag 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE. For the benefit of the Importers, the above details would be made available in the final copy of the Bill of Entry, 8. IGST Availment in case of Manual Bill of Entry ; Since all the validation related to IGST refund or flow 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 ace 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 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to be filed following the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regn_Type (3) Type of IEC to be declared (4) GST Benefit (6) GSTIN Normal GSN TP, CMP, CAS, ISD, NR, TDS Individual Yes GSTIN Govt GSG GOV Generic IEC of Govt. Yes GSTIN UN GSD UN Generic IEC of Diplomats Yes Aadhaar ADH Indivi./Generic NO Passport PSP Indivi./Generic NO PAN PAN Indivi./Generic NO TAN TAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,000 = ₹ 21,600 For Item B Taxable value = (1900/2000) X 2,00,000 = Rs 1,90,000 IGST Paid = (1900/2000) X 24,000 = ₹ 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. ₹ 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 Invoice Rules. It may also be noted that 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 LETTER OF UNDERTAKING WITHOUT PAYMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 identifier 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 difficulty in the implementation of the above changes may be brought to the notice of System Manager, Customs, Ahmedabad, on telephone Number 07926574585 or email address at [email protected]. (Ajay Jain) Principal Commissioner, Customs, Ahmedabad - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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