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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 ..... Customs and Central Excise legislations in alignment with GST implementation. Further reference is invited to various decisions in GST Council meeting, documentation of the same in CBEC Website and also the Public Notice No. 02/17 dated 22.06.17 based on the advisory issued by Member(Customs) vide D.O. letter dated 20,6.17 on Customs related matters on introduction of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bill of Entry and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (SBE Table): Description Inputs Levy of IGST Duty Flag as G; Add I. Duty Flag as I Levy of GST Compensation Cess Duty Flag as G; Addi Duty Flag as P Levy & Exemption of IGST ( IGST Notification) Duty Flag as G; Addl Duty Flag as I; Ex.F lag as G Levy & Exemption of GST Cess ( GST Cess Notfn.) Duty Flag as G; Addi Duty Flag as P; Ex.Flag as G Levy & Exemption of IGST (Customs Notification)* Duty Flag as G; Addi Duty Flag as I; Ex.Flag as C Levy & Exemption of GST Cess ( Customs Notfnj* Duty Flag as G; AddI 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GSTIN. However, credit would flow only when the same Provisional ID is used to file returns. 7. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Total IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 Total 4,00,000 48,000 Due to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce (INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. 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 expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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