{"id":17334,"date":"2017-12-10T00:00:00","date_gmt":"2017-12-09T18:30:00","guid":{"rendered":""},"modified":"2017-12-10T00:00:00","modified_gmt":"2017-12-09T18:30:00","slug":"compliance-of-gst-law-procedure-by-custodians-at-acc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17334","title":{"rendered":"Compliance of GST Law &#038; Procedure by Custodians at ACC"},"content":{"rendered":"<p>Compliance of GST Law &#038; Procedure by Custodians at ACC<br \/>FACILITY NOTICE 24\/2017 Dated:- 10-12-2017 Trade Notice<br \/>Customs<br \/>OFFICE OF THE COMMISSIONER OF CUSTOMS (Export)<br \/>\nAIR CARGO COMLEX<br \/>\nSAHAR ANDHERI (E), MUMBAI -400099.<br \/>\nF. No. S\/3 &#8211; Misc 26\/2017-18 E&#038;T\/(X), ACC<br \/>\nDate: 12.10.2017<br \/>\nFACILITY NOTICE 24\/2017<br \/>\nSub:- Compliance of GST Law &#038; Procedure by Custodians at ACC-reg.<br \/>\nKind attention of all Custodians, Airlines, Console Agents and other Stake holders is to the compliance of GST Law &#038; Procedure at ACC. Mumbai and the special meetings held on 25.07.2017 and 11.08.2017,<br \/>\n2. Rule 33 of Central Good and Services Tax Rules, 2017 deals with the &#8220;value of supply of services in case of pure agent&quot;. In compliance to the rules MIAL has<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=60158\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>gent is solely responsible the GST details captured in the receipts and it is mandatory to generate the THC on-line, hence unregistered CHA may get themselves registered seamless transactions.<br \/>\n4. The following process is made availlble by MIAL, to facilitate the trade:<br \/>\n (a) MIAL will provide a data field column option in the custodian management system for updating the required GST details.<br \/>\n (b) It&#39;s mandatory to generate the THC receipts online through custodian management system by the Importer\/Exporter\/Customs broker.<br \/>\n5. For smooth functioning, Importer\/Exporter\/Consignee and CHAs\/CBs are advised to follow the SOP as circulated by the Custodian.<br \/>\n7. Difficulties, if any, faced in the implementation of this Public Notice may be br<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=60158\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compliance of GST Law &#038; Procedure by Custodians at ACCFACILITY NOTICE 24\/2017 Dated:- 10-12-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS (Export) AIR CARGO COMLEX SAHAR ANDHERI (E), MUMBAI -400099. F. No. S\/3 &#8211; Misc 26\/2017-18 E&#038;T\/(X), ACC Date: 12.10.2017 FACILITY NOTICE 24\/2017 Sub:- Compliance of GST Law &#038; Procedure by Custodians at ACC-reg. Kind &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17334\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Compliance of GST Law &#038; Procedure by Custodians at ACC&#8221;<\/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-17334","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17334","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=17334"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17334\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}