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

AI Summary

GST Shipping Bill Errors: CHAs Mistakenly Use LUT Instead of IGST, Causing Refund Delays; Software Fix Needed A discussion on a forum addresses issues with GST-related shipping bills where customs house agents (CHAs) mistakenly used LUT instead of IGST, causing refund blockages. The electronic data interchange (EDI) software lacks a feature to correct this error, forcing businesses to either revise tax invoices from IGST to LUT on the GST portal or wait for software updates. Replies suggest revising returns for refunds, acknowledge the common errors made by CHAs due to GST's newness, and note that claiming DBK in shipping bills prevents GST refunds. The government is reportedly working on resolving these issues.