Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 42/2019 – Customs dated 29th November, 2019 to inform that e-Sanchit has now being modified so as to mandate uploading of Invoice/ Invoice cum packing list and Transport Contract i.e. Bill of Lading/ Airway bill etc., as the case may be for every Bill of Entry.
Earlier, for imports, uploading of at least one document on e-Sanchit was mandatory for every Bill of Entry. However, 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. The reference of the document codes from e-Sanchit in the Bills of Entry has been made mandatory.
For further details and for relevant document code developed by Directorate of Systems please refer the attached Circular.
Source: Central Board of Indirect Taxes & Customs