Implementation of GST in Customs – Changes in BE/SB Declaration
public Notice 16/2017 Dated:- 26-6-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
USTOM HOUSE, NAVRANGPURA AHMEDABAD
GUJARAT – 380009
F.No. VIII/8-04/cus/sys/2017-18
Date 29.06.2017.
public Notice 16/2017
Subject: Reg.
Attention of Importers/Exporters, Custom Brokers & Trade is invited to Implementation of CST from 1ST July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 01 2017), bringing out amendments in Customs and Central Excise legislations in alignment with CST implementation. Further reference is invited to various decisions in GST Council meeting , documentation of the same in CBEC Website and also 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 dec
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Of goods specified are in respective schedules, Similar is the case for CST Compensation Cess Schedule under Section 8(2) Of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format suffixed by serial No Of the schedule) for levy Of IGST rate. For instance, under Schedule Il and for an item under Serial Number 3, the serial number in the declaration should be "II3".
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 Of ICST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) Of GST (Compensation to States) Act, 2017.
TO effect the above changes, the fields have been used/added in BE Declaration (S8E Table)- Other Additional duties in Section 3(CTA): fields in Bill of Entry
For IGST
For GST C.Cess
Notification Number
IGST Levy Notfn No
GST Comp. Cess Notfn. No
Notification SI.NO
SI. NO in format ex
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. 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, “NOEXCISE” 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 added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states
Description (1)
GSTIN-Imp. (2)
Regn_Type (3)
Type of IEC to be declared (4)
GST Benefit (6)
GSTIN Normal
G
TP, CMP, CAS, ISD, NR, TDS
Individual
Yes
GSTIN Govt
O
GOV
Gener
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f 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 the Importers, the above details would be made available in the Final copy of The Bill Entry.
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 are made through EDI loc
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rescribed, 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 be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without
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he proof of exports in case exports were made under bond/LUT without payment of IGST.
IGST Payment Status – To indicate whether the exports are being made on:
P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been 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 (Rs)
Price
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lustration.
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 OF INTEGRATED TAX”, as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination.
Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc
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nput services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement eway bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II)
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
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 GS
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led Distribution (Trading)
DCH300
For Human Medical Use as a Transplanted Organ, Tissue, or Fluid
DCH400
For Human Medical Use as a Non-Food Product under Controlled Distribution
DCH800
For Research use a human medicine
DCX200
For manufacture/processing as a human or veterinary medicine (Manufacture/Actual Use)
DCX900
Drugs & Cosmetics -For personal consumption
FSA100
For Animal Food or Feed (Trading/commercial distribution)
FSA200
For manufacture/processing as a Animal Food/Feed (Manufacture/Actual Use)
FSA800
For use research use as animal Food
FSA900
Foods & Supplements -For Personal use
FSH100
Food – For Consumer use under commercial distribution (Trading)- Retail or wholsale
FSH200
Food – For manufacture/commercial Processing (Manufacture/Actual Use)
FSH700
Food -For Internal use in Hotels-Restaurant
FSH710
Food -For Public Display or Exhibition
FSH750
Food -For use in International Sports Events
FSH800
Food -For Research Use
FSH900
Food – For perso
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