https://www.taxtmi.com/forum/issue?id=120371 Use of an incorrect LUT in a shipping bill is a clerical/typographical lapse that does not ordinarily deny zero rating if exports occurred under LUT. The shipping bill can be amended with Customs by submitting the original shipping bill, exporter letter, copies of prior and current LUTs, invoices and other supporting documents. Administrative guidance permits condonation of delayed or post facto LUTs where substantive export conditions are met, and refunds should not be withheld for minor procedural lapses. en-us Wed, 20 Aug 2025 21:44:51 +0530 Thu, 09 Oct 2025 11:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120371 Use of an incorrect LUT in a shipping bill is a clerical/typographical lapse that does not ordinarily deny zero rating if exports occurred under LUT. The shipping bill can be amended with Customs by submitting the original shipping bill, exporter letter, copies of prior and current LUTs, invoices and other supporting documents. Administrative guidance permits condonation of delayed or post facto LUTs where substantive export conditions are met, and refunds should not be withheld for minor procedural lapses. Discussion-Forum GST Wed, 20 Aug 2025 21:44:51 +0530 https://www.taxtmi.com/forum/issue?id=120371