Custom
TRT-2025-
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Advisory No: 27/2023 dated 07 November, 2023
Key Pointers –
- With the approval of CBIC, it has been decided that customs officer can now amend GSTIN for a Bill of Entry. The System will allow change of GSTIN, provided the PAN no. remains the same.
- The amendment in GSTIN can be carried out only once. If the same is being done more than once, the system will deny the same.
- If GSTIN in a Bill of Entry has been amended, system will not allow any other amendment on the same day. Similarly, if any other amendment has been carried out in a BE, GSTIN amendment would not be allowed on the same day.
- Further, the officer will have to give OOC for pushing of the amended data to GSTN.
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