Gstin for imports

433 views 7 replies

Jagdish

Accountant

84 Points Posted on 24 October 2017

Post GST our company decided to continue with just 1 entity out of 2 and migrated only that to GST. We had IEC code in the entity we decided to dissolve and applied for the IEC in the other entity.

Due to undue delay in shipment (we forgot that the material is coming under that entity, in fact we didn't even realise that GSTIN is so important for imports, even otherwise, we had the provisional no available till September), the material expected in Mid-July has arrived just now. In the meantime, we did take the IEC code for other entity but now when that material is received, we don't have GSTIN for that entity?

Any solutions, how to handle the problem, as the material is at the airport and they are not releasing the material without a valid GSTIN for the entity?

Is fresh application for GSTIN the solution as now provisional ID and password are not working

PleaseHelp.

Replies (7)

Aditya Agrawal

Student CA Final

146 Points Posted on 24 October 2017

For this I need tobknow the origin place of the goods (whether India or outside India) ??

Aditya Agrawal

Student CA Final

146 Points Posted on 24 October 2017

As per the subject, it seems it has been imported from outside India. In such a case I would like to let you know that IGST in case of imports is paid under Custom Act u/s 3(7) and GST is not levied under GST Act. So registration and obtaining GSTIN is not mandatory if you only have importing activity i.e. GST registration is not required because of import activity. So the Custom Airport Authorities should not hold back your goods and allow their clearance on payment of relevant duties. Hope this helps ....

pradeep kumar

245 Points Posted on 24 October 2017

Sir in Bill of entry,how to find out port code,Bill of entry number,Bill of entry date,boe value,and taxable value for gstr 2..can any one explain with document..thanks in advance

Shankar Sharma

513 Points Posted on 24 October 2017

Port code is nothing but the place of clearance. When you log into ICEGATE to pay your CD after entering your IEC to enter place of clearance when you click that window you get the drop down menu where you will get the 6 digit alpha numeric code. Document no and date in the challan is BOE no and date. You will get this in your :CD paid receipt also or in BOE print out. Regarding BOE value I also need clarification. Is it the assessable value? or the total value including CD and IGST. Or is it the value on which IGST is calculated?

pradeep kumar

245 Points Posted on 24 October 2017

s exactly what i want

Jagdish

Accountant

84 Points Posted on 25 October 2017

@ AdityaAgrawal - Thanks for the prompt reply.

The goods originated from the USA and are presently with the Customs Office, Delhi.

I also felt the same, but the customs officer and the CHA are demanding our GSTIN. We are paying the penalty for using their store.

Can you please advice the next step?

Aditya Agrawal

Student CA Final

146 Points Posted on 12 November 2017

I don’t get why the Custom Department is demanding your GSTIN. But if that is the case you can apply for GST No. and get your goods released. Also, I would suggest you to write to the higher authorities both about the said provisions of the CTA and the IGST Act and also demand for the waiver of penalties.