The Central Board of Indirect Taxes and Customs on 17th February 2021 has notified the Levy of Fees (Customs Documents) Amendment Regulations, 2021 to further amend the Levy of Fees (Customs Documents) Regulations, 1970.
The Amended is brought under regulation 3 which specifies the levy of fees in which its notifies Rs, 1000 as fees for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System.