TaxTMI 
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TaxTMI 
Previous year LUT filed accidentally on shipping
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....revious year LUT filed accidentally on shipping<br> Query (Issue) Started By: - Ayush Jain Dated:- 20-8-2025 Last Reply Date:- 22-8-2025 Goods and Services Tax - GST<br>Got 11 Replies<br>GST<br>I think my CHA has accidentally filed the LUT number of previous year in the shipping bill made in June this year. However I am unable to see the LUT number on the shipping bill itself. If in case the lut n....
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....umber is incorrect, what shall I do now ? Any way to correct it since shipping bill has been filed . Kindly guide on this issue. Is there any way to fix this or any kind of remedy available? Your expert opinion is very much appreciated Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, Use of the previous year's LUT Number in the shipment bill is a human error. You might have obta....
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....ined the LUT for the current year since you have exported goods. So, you can go before the Customs Authorities for the shipping bill amendment with the relevant documents, especially the following. Copy of Shipping Bill in original entries. A letter from the exporter confirming the LUT reference detailing the discrepancy. Copies of the previous and current years' LUT. A copy of the export ....
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....invoice. Any other supporting documents like export invoices, bills of lading, etc. You can also take shelter under the CBEC Circular No. 37/11/2018-GST dated 15th March, 2018, in case of a refund issue. Extract of the relevant portion of the Circular.. '4.1. In this regard, it is emphasised that the substantive benefits of zero rating may not be denied where it has been established that exp....
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....orts in terms of the relevant provisions have been made. The delay in furnishing the LUT in such cases may be condoned and the facility for export under LUT may be allowed on an ex post facto basis, taking into account the facts and circumstances...' Reply By Ganeshan Kalyani: The Reply: In my view, it is a clerical error. Having LUT filed is important and if you have filed it then keep it as a ....
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....record to reply when notice comes. Reply By KASTURI SETHI: The Reply: It is a typographical error. Nothing to worry. You have original copy of LUT filed with the department in your possession.. Mere mention of wrong year cannot disentitle you from export benefits. You can remain INDIFFEREN, if objection is raised, then follow the advice of Sh. Kailashmurthy Murthy, Sir. Reply By KALLESHAMURTHY ....
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....MURTHY K.N.: The Reply: Dear Sirs, It is good advice by Sri Kasthuri Sethi Ji. Clerical error / typographical error in this case may not be taken seriously. Reply By Ayush Jain: The Reply: Actually the issue is that the LUT number filed is incorrect I.e the LUT number filed is not the current number but the one which was being used in the previous year. Will that make any differenc....
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....e? Reply By KASTURI SETHI: The Reply: Dear Querist, This is with reference to your query at serial no. 3.2. In this scenario also, such lapse will be treated as minor lapse. Unintentional typographical or clerical error/lapse. Refund cannot be denied. If still over-worried, read and follow the reply of Sh. Kailashammurthy, Murthy, Sir in toto. Circular no. quoted by him makes it clear. No need....
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.... to further explain. See Para No.15 of the circular. For your convenience para no.15 is extracted below.:- "15. These instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission". Procedural lapse means that lapse which is technical and no loss of revenue is caused. ....
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.... Reply By Sadanand Bulbule: The Reply: You need not worry if the LUT of the previous year is mentioned, as LUT is a yearly compliance and exports without payment of IGST remain valid. At best, keep current year LUT handy and submit to department in case of query/ scrutiny. Such errors are common without adverse impact on revenue/entitlement. Reply By Ayush Jain: The Reply: Thank you for clear....
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....ing the issue, much appreciated Reply By Ayush Jain: The Reply: Thank you sir Reply By Ayush Jain: The Reply: Thank you for the detailed explanation Reply By Shilpi Jain: The Reply: LUT number is not mandatory on shipping bill. So do not worry.<br> Discussion Forum - Knowledge Sharing ....