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
Previous year LUT filed accidentally on shipping
Ayush Jain
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)