Implementation of Goods and Service Tax (GST) in Customs – Changes in BE\/SB Declaration
PUBLIC NOTICE 139\/2017 Dated:- 27-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
\nCHENNAI VIII (GENERAL)
\nCUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001
\nF.No.27\/2017-Sys.Unit
\nDated: 27\/06\/2017.
\nPUBLIC NOTICE 139\/2017
\nSubject: Reg.
\nAttention 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 of 2017), bringing out amendments in 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 available 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 GST regime which has already been provided vide Public Notice 135\/2017 dated 21.06.2017 .\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es are notified by Central Government through a Notification under Section 5 of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. Similar is the case for GST 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lag as I; Exemption Flag as C = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 CST, there 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g zero rated supply shall be eligible to claim refund under either of the following options, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n c = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n return, i.e. the invoice on which IGST was paid. No other invoice like Commercial Invoice etc. should be used for computation of Taxable Value and IGST paid. The refund of IGST shall then be limited to the IGST paid on the goods actually exported, i.e. Rs. 44,400 in the above illustration. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny of the inputs or input services used in the manufacture of the export goods.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the notice of Joint Commissioner (Systems), Custom House, Chennai. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lizers or soil promoters = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Implementation of Goods and Service Tax (GST) in Customs – Changes in BE\/SB DeclarationPUBLIC NOTICE 139\/2017 Dated:- 27-6-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 F.No.27\/2017-Sys.Unit Dated: 27\/06\/2017. PUBLIC NOTICE 139\/2017 Subject: Reg. Attention of Importers\/ Exporters, Custom Brokers & Trade is invited … Continue reading “Implementation of Goods and Service Tax (GST) in Customs – Changes in BE\/SB Declaration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16864","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16864"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16864\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017.
\nTo effect the above changes, the fields have been used\/ added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA):<\/p>\n
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\nLevy & Exemption of GST Cess ( Customs Notfn.)*
\nDuty Flag as G; Addl Duty Flag as P; Exemption Flag as C
\n In this case, Customs Exemption Notification should be referred.
\n5. Declaration of CETH:
\nThe 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 CDT H, “NOEXCISE” should be quoted.
\n6. Identification of GST Beneficiary:
\nTo 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 <\/p>\n
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\nFor the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
\n8. IGST Availment in case of Manual Bill of Entry :
\nSince 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<\/p>\n
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\n (a) he may supply goods or services or both under 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
\n (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.
\n10. 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 DGM is filed and closed (in case o ICDs, it should be Gateway EGM, not train Summar<\/p>\n
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\nNo
\nPassport
\nPSP
\n
\nIndivi. \/ Generic
\nNo
\nPAN
\nPAN
\n
\nIndivi. \/ Generic
\nNo
\nTAN
\nTAN
\n
\nIndivi. \/ Generic
\nNo
\n12. IGST Payment Details
\nFollowing fields shall have to be captured to either sanction refund in case exports are made on payment of IGST or, give the proof of exports in case exports were made under bond\/ LUT without payment of IGST.
\n IGST Payment Status – To indicate whether the exports are being made on:
\n P – Payment of IGST
\n LUT – Under Bond or LUT
\n NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
\n13. Taxable Value and IGST Paid
\nSince 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\/<\/p>\n
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\n14. Export Invoice & Item :
\nExport invoice should be compliant to GST Invoice Rules ( not exceeding sixteen characters containing only alphabets, numerals and two special characters (“\/” and “-“).
\nThe 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 CST 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 TM”, as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) a<\/p>\n
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\n DBK002 – “I declare that no refund of Integrated Goods and Services Tax paid on export goods shall be
\n DBK003 – declare that CENVAT credit on the inputs or input 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.”
\nFor Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBKOOI or DBK002 and (2) DBK003
\n16. Container Details
\nCertain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module ill future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
\n Container Size – As per the codes specified in ISO Directory (The Complete List of ISO Codes for Containers is available in https<\/p>\n
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\n(Dr. ANIL K. NIGAM)
\nCOMMISSIONER OF CUSTOMS
\nCHENNAI VIII (GENERAL)
\n=============
\nDocument 1
\nEnd Use Code
\nDCA100
\nDCH100
\nDCH300
\nDCH400
\nDCH800
\nDCX200
\nDCX900
\nFSA100
\nFSA200
\nFSA800
\nFSA900
\nAnnexure I to Public Notice
\n\u00d8\u00b9\u00d8\u00af
\nEnd Use Description
\n\/2017
\nFor Veterinary Medical Use as a Non-Food Product
\nunder Controlled Distribution (Trading)
\nFor Human Medical Use as a Non-Food Product under
\nControlled Distribution (Trading)
\nFor Human Medical Use as a Transplanted Organ,
\nTissue, or Fluid
\nFor Human Medical Use as a Non-Food Product under
\nControlled Distribution
\nFor Research use a human medicine
\nFor manufacture\/processing as a human or veterinary
\nmedicine (Manufacture\/Actual Use)
\nDrugs & Cosmetics -For personal consumption
\nFor Animal Food or Feed (Trading\/ commercial
\ndistribution)
\nFor manufacture\/processing as a Animal Food\/Feed
\n(Manufacture\/Actual Use)
\nFor use research use as animal Food
\nFoods <\/p>\n
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\nGeneric -For Repair or Refurbishing as defective or
\nsecond hand goods
\nGeneric-For Recycling or Recovery
\nGeneric -For Disposal as waste
\nGeneric -For Public Display or Exhibition
\nGeneric For Research & Development (note: other
\nthan Biomedical Research)
\nGeneric -For Medical Or Biomedical Research
\nGeneric For display as a Trophy (hunting or other
\ntrophy)
\nLive Animal -For Breeding in Captivity or Artificial
\nPropagation
\nLive Animal -For Grow-Out or Increase
\nLive Animal -For re-introduction into the wild
\nLive Animal -For Immediate Slaughter
\nLive Animal -For use as Fertilizers or soil promoters
\nLive Animal For display in Zoo
\nlive Animal -For Circus or Travelling Exhibition or
\ngames or show
\nLive Animal -For Research Purposes
\nLive Animal -For Personal use
\nLive Animal -For Re Export
\nLive Plants -For Propagation
\nlive Plants For Germplasm
\nLive Plants For use as Fertilizers or soil promoters
\nLive Plants -For a display in a Botanical Garden
Circu<\/p>\n
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