https://www.taxtmi.com/article/detailed?id=12555 Excess Customs Duty can be remedied by appeal to the Commissioner (Appeals) seeking reassessment and refund or by applying for amendment of the bill of entry under Section 149 where documentary evidence existing at clearance justifies correction. Short payments may be regularised by paying differential duty and IGST via TR-6 challan, and input tax credit of incremental IGST can be claimed under Rule 36 as TR-6 qualifies as a similar prescribed document; the CGST time limit for invoices does not bar ITC on bills of entry or TR-6, though administrative difficulties may persist when BOE data is not reflected in GST systems. en-us Wed, 24 Apr 2024 11:30:27 +0530 Wed, 24 Apr 2024 11:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12555 Excess Customs Duty can be remedied by appeal to the Commissioner (Appeals) seeking reassessment and refund or by applying for amendment of the bill of entry under Section 149 where documentary evidence existing at clearance justifies correction. Short payments may be regularised by paying differential duty and IGST via TR-6 challan, and input tax credit of incremental IGST can be claimed under Rule 36 as TR-6 qualifies as a similar prescribed document; the CGST time limit for invoices does not bar ITC on bills of entry or TR-6, though administrative difficulties may persist when BOE data is not reflected in GST systems. Articles Customs - Import - Export - SEZ Wed, 24 Apr 2024 11:30:27 +0530 https://www.taxtmi.com/article/detailed?id=12555