Custom to charge Rs. 1000 for Handling mismatch in GST returns & Shipping Bill
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION(ii)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
Notification No.17/2021- Customs (N.T.)
New Delhi, the 17 th February, 2021
S. O_(E). –In exercise of the powers conferred by clause (a) of sub-section (2) of section 157, read with clause (i) of sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Levy of Fees (Customs Documents) Regulations, 1970, namely: –
1. (I) These regulations may be called the Levy of Fees (Customs Documents) Amendment Regulations, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the said regulations, in regulation 3, in the Table, after serial number (ix) and the entries relating thereto, following serial number and entries shall be inserted, namely:-
|“(x)||Handling of mismatch between Shipping Bill and GST returns tn Customs Automated System||Rs. 1000.00.”|
F. No. 450/119/2017-CusIV
Deputy Secretary to Govt. of India