https://www.taxtmi.com/forum/issue?id=113933 Merchant exporters must indicate the supplier's GSTIN and tax invoice number in the shipping bill to avail concessional tax treatment; non compliance can cause refund refusal. The shipping bill may be amended under Section 149 of the Customs Act, but amendments after export or after Let Export Order issuance are restricted and allowed only on the basis of documentary evidence existing at the time; approach the proper officer or jurisdictional AC/DC to seek authorization for amendment. en-us Sun, 08 Jul 2018 10:20:26 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113933 Merchant exporters must indicate the supplier's GSTIN and tax invoice number in the shipping bill to avail concessional tax treatment; non compliance can cause refund refusal. The shipping bill may be amended under Section 149 of the Customs Act, but amendments after export or after Let Export Order issuance are restricted and allowed only on the basis of documentary evidence existing at the time; approach the proper officer or jurisdictional AC/DC to seek authorization for amendment. Discussion-Forum GST Sun, 08 Jul 2018 10:20:26 +0530 https://www.taxtmi.com/forum/issue?id=113933