Bill of Entry and IEC

[Ajay Gupta]

When the customs make bill of entry they take the first address by default. In case, the bill of entry has the company name with the registered office address but the works address is different then what about the CENVAT the company wants to avail.

AI Summary

Address Discrepancy on Bill of Entry: Impact on CENVAT Credit and Sales Tax with Different Registered and Works Addresses A user raised a query about discrepancies in the address on the Bill of Entry (BOE) and its impact on availing CENVAT credit when the registered office address differs from the works address. One response suggested endorsing the BOE to reflect the works address to claim CENVAT credit. Another noted that despite new CENVAT rules not recognizing such endorsements, credit is allowed if goods are received at the factory. A further query was raised about the implications for sales tax when the BOE address differs from the actual receipt location.