It contains details about the imported goods, such as their description, quantity, value, and origin. The Bill of Entry is used for customs clearance purposes and is also required to pay customs duty.
Understanding the Bill of Entry in GST
If you are an importer, you must know the Bill of Entry (BoE). The BoE is a legal document that the customs department requires to clear imported goods. In this article, we will discuss the BoE in the context of the GST portal. Searching Bill of entry on the GST portal
What is a Bill of Entry?
A Bill of Entry is a legal document filed by an importer or agent with the customs department. It contains information about imported goods, such as their value, quantity, and classification. It is used to determine the amount of customs duty that is payable on imported goods. Vakilsearch can also help you file your online GST returns, which must be filed monthly, quarterly, or annually, depending on your turnover.
BoE in the GST Portal
In the GST portal, the BoE is used to determine the value of the imported goods to calculate the IGST (Integrated Goods and Services Tax). The value of the imported goods is the sum of the assessable value, customs duty, and any other charges payable on the imported goods. Vakilsearch can help you with all your GST-related requirements and ensure that you comply with the GST laws and regulations.
Steps to Search for a Bill of Entry on the GST Portal
Steps to search for BoE on the GST portal
To search the BoE, taxpayers can follow these steps:
Step 1 – Log in to the GST portal:
Users must log in to use this feature. Visit www.gst.gov.in and log in
Log in. Click Services >> User Services >> Search BoE after logging in to access the functionality.
Step 2 – Entering the details:
On the Search BoE page, taxpayers can find their bill of entry. Taxpayers must possess the bill of entry number, port code, bill of entry date, and reference date. Customs clears the goods when all dues have been paid. Late out-of-charge date, duty payment date, or amendment date.
Step 3 – Search BoE:
Upon entering the relevant details, the taxpayer can click on search. The GST system will display the BoE data as received from ICEGATE under the following headings:
-
- Bill period GSTR-2A
- A BoE number, port code, BoE date, and reference date.
- The taxable value of the supply
- IGST and cess details. All fields can be cleared by clicking reset.
Step 4 – View the History of BoE:
By clicking on History of ICEGATE, taxpayers can view the BoE history per ICEGATE. BoE details will be fetched from ICEGATE and displayed along with their status.
Our GST interest calculator makes calculating GST interest easy. Use it online anytime!
Step 5 – Query on ICEGATE:
The taxpayer can click on Query ICEGATE if the BoE results are not displayed when searching the details. This will query ICEGATE for the latest records based on the details entered and prompt to search again after 30 minutes. A record found on ICEGATE will be reflected in searches on BoE, GSTR-2A, and GSTR-2B.
Step 6 – Raise Ticket:
If the portal does not display the BoE, the taxpayer can raise a ticket on the GST self-service portal or GST helpdesk. Tickets must include the following details:
-
- GSTIN, BoE number, BoE date, Port code, and Reference date.
- ICEGATE screenshot of BoE record.
- Any other error or problem encountered by taxpayers using the GST portal’s Search BoE functionality.
The GST portal will display the details of the Bill of Entry, such as the importer’s name, the port of import, and the description of the goods.
Conclusion
In conclusion, the Bill of Entry is an essential document for importers, and it is mandatory for the clearance of imported goods by the customs department. The GST portal has made it easier for importers to track their BoE and determine the value of the imported goods to calculate the IGST. We hope this article has been informative and helpful in understanding the BoE in the context of the GST portal. Vakilsearch is an online legal service provider that offers various services to businesses and individuals, including GST registration, GST return filing, GST compliance, and GST audit.