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Implementation of GST in Customs- Changes in BE/SB Declaration

Circular No.ES/86/2017-18                                                              June 28, 2017

To: Members of the Council

Sub Implementation of GST in Customs- Changes in BE/SB Declaration

Dear Member,

JNCH (Nhava Sheva) has issued Public Notice No. 80/2017 dated 27.06.2017 on the above subject.

Attention is invited of members of Trade to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), amendments in Customs and Central Excise legislations in alignment with GST implementation, 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.

The legislations referred above have necessitated changes in Bill of Entry and Shipping Bill declarations. The revised electronic format for both BE/SB has already been published in ICEGATE Website ( The salient features of these changes in the format of the declarations are enumerated in the above Public Notice No. 80/2017 for easy reference and compliance.

Changes in Bill of Entry

The Changes in Bill of Entry can be broadly listed as follows:

a) Levy and Collection of IGST

b) Declaration of CETH

c) Identification of GST Beneficiary

d) Seamless credit flow based on online reconciliation of IGST with GST return.

Thanking you,



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