Amendment in shipping Bill

[Navid Mukadam]

Dear Experts

we have changed our invoicing process of exports of goods under LUT to exports with payment of IGST. Upon revieving certain invoices, it came to our knowledge that though tax invoices were raised with IGST, but export were done under LUT. As a result we are in the process of filing amendment in shipping bill

so kindly guide in the process of amendment in shipping bill and what necessary documents to be provided along with Shipping bill. our clearing agent is requesting for filed monthly GST return with respect to tax invoice raised under IGST which will not be feasible until next month as due date to file Jan month GST returns is 11 Feb-2025

so kindly provide your expertise in the process of amendment in shipping bill

AI Summary

Amend Shipping Bill Before Goods Clearance Under Section 149 for Accurate IGST Refunds; Not Possible After EGM Filing. An individual sought advice on amending a shipping bill due to discrepancies between IGST invoicing and exports under LUT. Experts advised that under Section 149 of the Customs Act, amendments can be made before goods clearance, supported by necessary documents like the original shipping bill, IGST invoice, and LUT details. The process involves submitting an application to Customs, who will review and correct errors. Amendments are crucial for accurate IGST refund claims. One expert noted that amendments aren't possible once the EGM is filed and the shipping bill is archived in the EDI system.