Instruction No. 3848/2018-GST of the Central Board of Indirect Taxes and Customs dated 12th August, 2018 on the business of a customs broker [C1H-1WC]

Instruction No. 3848/2018-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 12th August, 2018

INSTRUCTION

To

All Deputy Commissioners,

Subject: The business of a customs broker by customs brokers under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the business of a customs broker by customs brokers.

2. The matter has been examined. Every customs broker carrying on the business of a customs broker shall make an application in Form GST REG-01 to the proper officer within fifteen days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the business of a customs broker is undertaken, and the proper officer shall dispose of it within fifteen days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)