GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110 001
Tel. No. +91-11-23092230, Fax No. +91-11-23093105
20th June, 2017
Subject: GST roll out and preparation thereof-reg.
With the GST set to be rolled out on lstjuly 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest. You would thus appreciate the immediate need for sensitising our officers, trade and partner stakeholders to the changes imminent on the Customs side.
Changes in Customs law and procedure arc accompanied by changes in the EDI system so as to effectively implement the IGST law from 01-07-2017. The changes are broadly in the following areas:
• Levy of duties - IGST and Compensation Cess (wherever applicable) to be levied on imports
• Change in Bill of Entry and Shipping Bill forms - To capture additional details required for validation with GSTN in case of IGST refund claims (export) or availability of IGST credit (imports)
• Procedure in respect of manual filing of Bills of Entry and Shipping Bills - To electronically capture basic data required for validation with GSTN on imports and exports
Readiness of Customs administration and the trade shall he crucial for the smooth roll out of GST. In this regard, an Advisory is attached herewith with details on the above changes for the benefit of the departmental officers and trade. You are requested to go through the Advisory carefully and appraise the officers and trade about the changes mentioned therein. You may conduct workshops / meetings with Trade Associations, Customs Brokers, Chambers of Commerce and Industry and other FXIM trade bodies to disseminate the information about changes and ensure movement of goods across borders with disruption.
With Best Wishes
All Chief Commissioners of Customs/Customs (Preventive)
All Chief Commissioners of Customs & Central Excise
Please refer to tha attached file for details