eSanchit Application
The Central Board of Indirect Taxes & Customs (CBIC) has launched eSanchit (e-Storage and Computerized
Handling of Indirect Tax documents) for paperless processing, uploading of supporting documents and to
facilitate the trading across Borders. It has already been made available to importers and exporters in the
country and as a next step; CBIC is extending this facility to PGA (Participating Government Agencies). This
will enable PGAs to provide necessary clearances, in the form of certificates, through the document upload
facility to the beneficiaries (importer and exporters). Beneficiaries shall be accordingly notified of the
uploaded documents. For using the eSanchit functionalities, user need to follow the process mentioned
herewith.
Step 1.1: Prepare Supporting Documents in digital format
Before uploading the document, user (referred to hereinafter as ‘submitter’) may ensure that the
document is rendered into a PDF/A format (ISO 19005-2). The submitter may choose from among the
following courses of action:
(A) The submitter may obtain the document in a PDF/A format (ISO 19005-2) directly from the document
issuer. For example, the submitter may ask the document issuer (seller, exporter, airlines, shipping lines,
regulatory authority etc.) to render their documents in the PDF at source and deliver them to the submitter
electronically, instead of sending a facsimile or a scanned image of the document. This should be possible if
the document issuer uses computers to generate documents.
(B) In case the document issuer does not use automated systems/computers or for some other reason, it is
not possible to generate PDF copies at source, and the submitter receives the documents in hardcopy or as
a facsimile, the submitter may scan the document into a PDF format. In scanning the document, the
following qualitative aspects are recommended:
(i) The resolution should not be less than 200 dpi in black and white.
(ii) The file size should not be more than 75 kb/ A4 size page.
(iii) Ideally, one document (e.g., and invoice or a packing list) shall be rendered into one pdf file
regardless of the number of pages in the document. Given that the maximum permissible file-
size may vary on the document type, this would allow the submitter to upload a supporting
document which is up to 200 pages long.
(iv) No stapler marks or punch-hole marks on the document should be visible. If stapler marks or
punch-hole marks are unavoidable, the submitter shall ensure that these marks are on the
margins and are at a clear distance away from the content in the document.
(v) While scanning the document, it must be ensured that the document was not placed in the
scanner with a fold. For scanners with a roller feed, it should be ensured that there are no folds
in the image as result of the action of the rollers.