https://www.taxtmi.com/forum/issue?id=113862 An exporter omitted the manufacturer's name from a shipping bill for an export under the low-rate GST supplier invoice arrangement and asks if the shipping bill can be amended to add that invoice to secure a refund. Responses indicate the shipping bill may be amendable, though with considerable procedural effort, recommend consulting a customs house agent, and note reliance on Section 149 of the Customs Act as the legal provision for amendment. en-us Wed, 13 Jun 2018 19:57:45 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113862 An exporter omitted the manufacturer's name from a shipping bill for an export under the low-rate GST supplier invoice arrangement and asks if the shipping bill can be amended to add that invoice to secure a refund. Responses indicate the shipping bill may be amendable, though with considerable procedural effort, recommend consulting a customs house agent, and note reliance on Section 149 of the Customs Act as the legal provision for amendment. Discussion-Forum Customs Wed, 13 Jun 2018 19:57:45 +0530 https://www.taxtmi.com/forum/issue?id=113862