Implementation of GST in Customs-Changes in BE\/SB Declaration
Public Notice No. 26\/2017\/CCP\/JMR Dated:- 30-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS (PREVENTIVE), JAMNAGAR
\n"SARDA HOUSE", BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR-361008
\nF. No. VIII\/48-81\/Cus-T\/2017
\nDate: 30.06.2017
\nPublic Notice No. 26\/2017\/CCP\/JMR
\nSubject: Reg.
\nAttention of Importers\/Exporters, Custom Brokers & Trade is invited to Implementation of GST 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 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.
\n2. The legislations referred above have <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 Ex.Flag as C = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Special Additional Duty of 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax credit; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate whether the exports are being made on: P – Payment of IGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ontaining only alphabets, numerals and two special characters ("\/" and “-“) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntral Goods and Services Tax Act, 2017." = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r veterinary medicine (Manufacture\/Actual Use) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Implementation of GST in Customs-Changes in BE\/SB DeclarationPublic Notice No. 26\/2017\/CCP\/JMR Dated:- 30-6-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS (PREVENTIVE), JAMNAGAR "SARDA HOUSE", BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR-361008 F. No. VIII\/48-81\/Cus-T\/2017 Date: 30.06.2017 Public Notice No. 26\/2017\/CCP\/JMR Subject: Reg. Attention of Importers\/Exporters, Custom Brokers & Trade is invited to Implementation of GST … Continue reading “Implementation of 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-17308","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17308","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=17308"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17308\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\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 For IGST fields have been used\/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry
\nFor GST
\nFor GST C. cess
\nNotifica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 CETH, "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 the respective states.
\nDescription (1)
\nGSTlN-Imp. (2)
\nRegn_Type (3)
\nType of IEC to be declared (4)
\nGST Benefit (5)
\nGSTIN Normal
\nG
\nTP, CMP, CAS, ISD, NR, TDS
\nIndividual
\nYes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401\/81\/20<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 EGM is filed and closed (in-case-Qf-IC2s-iLfhnuld-Le 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 payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary de<\/p>\n
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\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\/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports.
\n This is further explained by the following
\nIllustration:
\n An exporter raises an export invoice as below:
\nItem
\nQuantity (units)
\nUnit Price (Rs)
\nTotal Price
\nIGST (Rs)
\nA
\n1000
\n200
\n2,00,000
\n24,000
\nB
\n2000
\n100
\n2,00,000
\n24,000
\nTotal
\n4,00,000
\n48,000
\nDue to some re<\/p>\n
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\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 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.
\nOther 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., as the case may be.
\nThe End Use of the Item should be declared against each of the item. The list is p<\/p>\n
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\nFor 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
\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 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:
\n Container Size – As per the codes specified in ISO Directory available on icegate website at. https:\/\/www.icegate.gov.in\/SWIFT\/single window docs.html
\n Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
\n17. Transitory Provisions for BE
\nThe Advance\/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearanc<\/p>\n
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\nDCX900
\nDrugs & Cosmetics -For personal consumption
\nFSA100
\nFor Animal Food or Feed (Trading\/ commercial distribution)
\nFSA200
\nFor manufacture\/processing as a Animal Food or Feed (Manufacture\/Actual Use)
\nFSA800
\nFor use research use as Animal Food
\nFSA900
\nFoods & Supplements -For Personal use
\nFSH100
\nFood – For Consumer use under commercial distribution (Trading)- Retail or wholesale
\nFSH200
\nFood – For manufacture\/ commercial Processing (Manufacture\/Actual Use)
\nFSH700
\nFood -For Internal use in Hotels-Restaurant
\nFSH710
\nFood -For Public Display or Exhibition
\nFSH750
\nFood -For use in International Sports Events
\nFSH800
\nFood -For Research Use
\nFSH900
\nFood – For personal consumption
\nFSH910
\nFood – For distribution in a natural disaster (if received gratis)
\nFSH920
\nFood -For Charitable Use
\nFSH930
\nFood -For use in a Diplomatic Establishment
\nGNX100
\nGeneric -For Consumer use under commercial distribution (for Trading – wholesale<\/p>\n
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