The Bill of Entry (BoE) is a declaration form filed by the importer or his/her clearing agent with the Customs. BoE is filed for all imports through air, land and sea and includes supplies from SEZs to DTA. BoE details are transmitted to the GST system by ICEGATE after goods are given out of charge, duty is paid, BoE is amended- whichever is later, called Reference Date.
Source Taxscan
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