Instruction No. 492/2025-GST of the Central Board of Indirect Taxes and Customs dated 16th September, 2025 on the clearance of goods by courier [C1Q-E1Z]

Instruction No. 492/2025-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 16th September, 2025

INSTRUCTION

To

All Superintendents,

Subject: The clearance of goods by courier by courier agencies 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 clearance of goods by courier by courier agencies.

2. The matter has been examined. Every courier agency carrying on the clearance of goods by courier shall make an application in Form GSTR-3B to the Joint Commissioner within thirty days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the clearance of goods by courier is undertaken, and the Joint Commissioner shall dispose of it within thirty 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)