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

Amendment of Shipping Bill to correct LUT/IGST mismatch allowed if requested before goods clearance and documented.
Amendment of the Shipping Bill is available under the customs amendment mechanism to correct an incorrect LUT reference when an IGST invoice was issued. The exporter must apply before goods are cleared, submitting the original shipping bill, IGST invoice, LUT (if erroneously referenced), a written justification, and supporting export documents; Customs may then correct records. If IGST refunds are affected, exporters must update GST records and possibly refile refund claims and disclose the IGST-charged invoices in GST returns. Amendments may be blocked once the shipping bill is cleared or EGM-filed.