LUT & IGST Shipping Bills

[Praveen Nair]

Hello Experts,

When GST was implemented in July 2017, there were substantial changes made in forms, format & reporting structures. One of the format change was in Shipping Bill. ARE particulars were removed and then Invoice mis-match percolated etc...

Shipping Bill had this issue most of the CHA's had errorneously mentioned LUT instead of IGST in the S/Bill resulting in blockage of refund. Interesting to note that there are no facility in the EDI software to change from LUT to IGST, though you have submitted at Tax Invoice paying IGST.

You either have an option to revise the entire Tax Invoice from IGST to LUT in GST portal and claim refund of ITC

• - but then how do you revise your GSTR 3B since we had already paid and can't be adjusted against Domestic Sales.
• - and these Tax Invoices are attested by Custom officer

Or else wait for the department to open up the EDI Software for rectification.

Please update for any news on this or any option for rectification.

Thanks, Pravin Nair

[Alkesh Jani]

Sir, During that period CHA being new to GST had made a mistakes such as, NA, 0 (Zero) Dash etc. These refunds are still pending and Government is working on it. Hope some thing good will come out early.

Thanks,

With Regards,

[YAGAY andSUN]

You can revise your returns to get the refunds as this process was also helpful to us in getting the refunds.

[Kishan Barai]

In Shipping Bill CHA does biggest mistakes by claiming DBK, due to which GST refund cant be claimed.

AI Summary

LUT versus IGST misclassification in shipping bills causes GST refund blockage; revise invoices or await EDI correction. Misclassification between LUT and IGST in shipping bills caused refund blockages due to invoice mismatches. Options include revising tax invoices on the GST portal from IGST to LUT to align records-although this creates complications for GSTR 3B reconciliation and where invoices are customs attested-or awaiting EDI system rectification. Reports indicate authorities are addressing legacy errors, revising returns has sometimes enabled refunds, and separate CHA errors like DBK claims also prevent refund processing.