Search Bill of Entry
This query is : Resolved
30 December 2022
Can we search the Bill of Entry (BOE) issued by SEZ on GST portel under search BOE. If yes what are the procedure.
Please advice
Please advice
23 July 2025
Yes, it is possible to search the **Bill of Entry (BOE)** issued by a **Special Economic Zone (SEZ)** on the **GST portal** for specific purposes. The process for doing so generally involves the following steps and procedures.
### **Procedure to Search Bill of Entry (BOE) on GST Portal**
1. **Login to the GST Portal**:
* Visit the official **GST Portal**: [https://www.gst.gov.in/](https://www.gst.gov.in/)
* Use your **username** and **password** to log in. This would be the account linked to the GSTIN of your business.
2. **Go to the 'Services' Tab**:
* After logging in, navigate to the **"Services"** tab from the menu.
* Under the **"Services"** dropdown, select **"User Services"**.
3. **Access 'Search BOE' Option**:
* In the "User Services" section, look for the option that says **"Search Bill of Entry (BOE)"** or **"Search BOE (for SEZ transactions)"**. This search functionality allows you to look up BOEs that are relevant to your business.
4. **Fill the Required Search Parameters**:
* Once you click on the **"Search BOE"** option, you’ll be prompted to fill in various details:
* **BOE Number**
* **Date of Bill of Entry**
* **Port code**
* **GSTIN of the importer/exporter**
* **SEZ unit code** (if applicable)
* You can also apply filters for searching based on the **type of goods**, **transaction type (import or export)**, and other available fields.
5. **View/Search BOE**:
* After entering the required details, click on the **"Search"** button to retrieve the **Bill of Entry** information related to the SEZ.
* The portal will display the details of the **Bill of Entry**, including the **imported goods**, **transaction date**, **value of goods**, **duty paid**, and **GST applicability** on the transaction.
6. **Download or Print**:
* If required, you can **download** or **print** the BOE details from the portal for record-keeping or further processing.
### **Important Considerations**
* **SEZ-Specific Bills of Entry**: The search feature allows access to BOEs for transactions involving SEZ units, which are subject to specific provisions under the **GST Law**. Goods imported into SEZ or exported from SEZ are treated differently from regular imports/exports, with special **GST exemptions** and **duty benefits** available.
* **GST and SEZ Benefits**: Goods imported into or exported from SEZ are generally **zero-rated** under **Section 16(1) of the IGST Act**. However, the documentation of the transaction is still essential for GST compliance, which is where the search of the **BOE** becomes necessary.
* **GST Filing**: For **SEZ units**, it’s critical to ensure that the **GST returns** properly reflect the **import/export transactions**. The **Bill of Entry** is crucial for reconciling the **input tax credit (ITC)** on the goods imported into the SEZ and ensuring that any duty exemptions or concessions are properly accounted for.
### **Additional Notes**:
* If you encounter any discrepancies or issues while searching for the **Bill of Entry**, you may want to consult the **Customs Department** or the **GST helpdesk** for further clarification.
* In some cases, **SEZ developers** or **SEZ units** may provide additional tools or methods for searching BOEs directly through their portal or communication with the **Customs** authority.
### **Related GST & Customs Procedures**:
* **SEZ Unit Registration**: Ensure that the SEZ unit or developer is properly registered for **GST** and that the SEZ is linked to the **GST portal** for accurate reporting.
* **GST on Exports**: SEZ transactions are typically **zero-rated exports** under GST, which means the exported goods are exempt from tax, but businesses can still claim the input tax credit.
By following these steps and understanding the legal framework for **SEZ** transactions, you will be able to properly search and manage **Bills of Entry** under the **GST system**.
### **Procedure to Search Bill of Entry (BOE) on GST Portal**
1. **Login to the GST Portal**:
* Visit the official **GST Portal**: [https://www.gst.gov.in/](https://www.gst.gov.in/)
* Use your **username** and **password** to log in. This would be the account linked to the GSTIN of your business.
2. **Go to the 'Services' Tab**:
* After logging in, navigate to the **"Services"** tab from the menu.
* Under the **"Services"** dropdown, select **"User Services"**.
3. **Access 'Search BOE' Option**:
* In the "User Services" section, look for the option that says **"Search Bill of Entry (BOE)"** or **"Search BOE (for SEZ transactions)"**. This search functionality allows you to look up BOEs that are relevant to your business.
4. **Fill the Required Search Parameters**:
* Once you click on the **"Search BOE"** option, you’ll be prompted to fill in various details:
* **BOE Number**
* **Date of Bill of Entry**
* **Port code**
* **GSTIN of the importer/exporter**
* **SEZ unit code** (if applicable)
* You can also apply filters for searching based on the **type of goods**, **transaction type (import or export)**, and other available fields.
5. **View/Search BOE**:
* After entering the required details, click on the **"Search"** button to retrieve the **Bill of Entry** information related to the SEZ.
* The portal will display the details of the **Bill of Entry**, including the **imported goods**, **transaction date**, **value of goods**, **duty paid**, and **GST applicability** on the transaction.
6. **Download or Print**:
* If required, you can **download** or **print** the BOE details from the portal for record-keeping or further processing.
### **Important Considerations**
* **SEZ-Specific Bills of Entry**: The search feature allows access to BOEs for transactions involving SEZ units, which are subject to specific provisions under the **GST Law**. Goods imported into SEZ or exported from SEZ are treated differently from regular imports/exports, with special **GST exemptions** and **duty benefits** available.
* **GST and SEZ Benefits**: Goods imported into or exported from SEZ are generally **zero-rated** under **Section 16(1) of the IGST Act**. However, the documentation of the transaction is still essential for GST compliance, which is where the search of the **BOE** becomes necessary.
* **GST Filing**: For **SEZ units**, it’s critical to ensure that the **GST returns** properly reflect the **import/export transactions**. The **Bill of Entry** is crucial for reconciling the **input tax credit (ITC)** on the goods imported into the SEZ and ensuring that any duty exemptions or concessions are properly accounted for.
### **Additional Notes**:
* If you encounter any discrepancies or issues while searching for the **Bill of Entry**, you may want to consult the **Customs Department** or the **GST helpdesk** for further clarification.
* In some cases, **SEZ developers** or **SEZ units** may provide additional tools or methods for searching BOEs directly through their portal or communication with the **Customs** authority.
### **Related GST & Customs Procedures**:
* **SEZ Unit Registration**: Ensure that the SEZ unit or developer is properly registered for **GST** and that the SEZ is linked to the **GST portal** for accurate reporting.
* **GST on Exports**: SEZ transactions are typically **zero-rated exports** under GST, which means the exported goods are exempt from tax, but businesses can still claim the input tax credit.
By following these steps and understanding the legal framework for **SEZ** transactions, you will be able to properly search and manage **Bills of Entry** under the **GST system**.
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