Central Board of Indirect Taxes and Customs (CBIC) vide Notification dated 29th November 2019 has modified its earlier circulars so as to mandate uploading on e-SANCHIT, for every Bill of Entry, the Invoice/ Invoice cum packing list and Transport Contract i.e. Bill of Lading/ Airway bill etc.
Earlier, for imports, uploading of at least one document on e-Sanchit was mandatory for every Bill of Entry.
Further with effect from 2nd December, 2019 for every Invoice and Bill of Lading / Airway Bill declared in the Bill of Entry, the reference of IRN generated from e-Sanchit with the relevant document code as developed by Directorate of Systems must be provided and other supporting documents (such as Country of Origin Certificate (COO), licence/ permission from any Government Agency (PGA) in relation to the eligibility for import / clearances or claim of duty exemption), it is emphasized that to make Customs duty truly paperless, uploading of these documents through e-SANCHIT either by beneficiary or by PGAs, should be ensured administratively.
Therefore all the documents has to be submitted only electronically via e-Sanchit either by the beneficiary or by the Participating Government Agency. No physical submission of documents would be admitted.
Click here to read the Notification.