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February 21, 2021

Handling of mismatch between Shipping Bill and GST returns in Customs Automated System to be charged @ Rs 1000

by CA Shivam Jaiswal in GST

Handling of mismatch between Shipping Bill and GST returns in Customs Automated System to be charged @ Rs 1000

The Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods & Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods & Services Tax, IGST and Narcotics to the extent under CBIC’s purview.

Levy of Fee (Customs Documents) Regulations, 1970 allows the proper officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. The said regulations have also been amended vide Notification No. 36/2017-Customs (N.T.) dated 11thApril, 2017 to revise the fee(s) for carrying out amendments. The quantum of fee has been revised upwards so as to calibrate it to the realistic levels and also to discourage the tendency to file amendments.

The CBIC on February 17, 2021 has issued the Levy of Fees (Customs Documents) Amendment Regulations, 2021 to further amend the Levy of Fees (Customs Documents) Regulations, 1970. Handling of mismatch between Shipping Bill and GST returns in Customs Automated System will be now charged at Rs 1000.

An exporter, while sending goods from one country to another has to go through various formalities including submitting various applications, acquiring licenses, paying duties and so on. To acquire a clearance for export, from the Customs, an exporter will have to submit an application called the ‘shipping bill’. One cannot load the goods unless the exporter files the shipping bill.

The Indian Customs EDI System (ICES) is designed to exchange/transact customs clearance related information electronically using Electronic Data Interchange (EDI). A large number of documents that trade, transport and regulatory agencies (collectively called Trading Partners) are required to submit/ receive in the process of live customs clearance are now being processed online.

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