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Previous year LUT filed accidentally on shipping

Ayush Jain

I think my CHA has accidentally filed the LUT number of previous year in the shipping bill made in June this year. However I am unable to see the LUT number on the shipping bill itself. If in case the lut number is incorrect, what shall I do now ? Any way to correct it since shipping bill has been filed . Kindly guide on this issue. Is there any way to fix this or any kind of remedy available? Your expert opinion is very much appreciated 

Exporter used prior-year GST LUT on shipping bill; seek amendment, retain correct LUT or plan IGST discharge and records Exporter inadvertently used a prior-year LUT number in a filed shipping bill and cannot view the LUT on the bill; shipping documentation is already lodged. Legally this raises compliance risk because exports under LUT require a valid LUT for the relevant year. Immediate steps: contact the CHA and the customs office/ICEGATE to request a shipping-bill amendment or rectification; obtain and retain the correct LUT copy covering the export date; if amendment is not permitted, be prepared to produce the valid LUT in audit or, if required, discharge IGST (with refund/adjustment remedies) or execute a bond. Document all communications and corrective steps to support compliance. (AI Summary)
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