GSTIN Amendment in the Bill of Entry After Out of Charge (OOC)



Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued new guidance allowing customs officers to amend the GSTIN on a Bill of Entry even after it has been 'Out of Charge' (OOC). This change is permitted as long as the PAN number remains unchanged. However, the GSTIN can only be amended once, and there are restrictions on making other amendments on the same day.

Advisory No. 27/2023 was issued by the Directorate General of Systems and Data Management, Central Board of Indirect Taxes and Customs (CBIC), on November 7, 2023. The advisory states that customs officers can now amend the GSTIN for a Bill of Entry after Out of Charge (OOC). The system will allow the change of GSTIN, provided the PAN number remains the same. Various references have been received regarding non-availability of option of GSTIN amendment in Bill of Entry after OOC. With the appr
Daily Limit Reached

You have reached your daily limit of 2 Free News

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited News Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

FAQ :

Yes, customs officers can now amend the GSTIN on a Bill of Entry after it has been declared 'Out of Charge' (OOC), provided the PAN number remains the same.

The GSTIN on a Bill of Entry can only be amended once. A second attempt will result in a system message indicating it has already been amended.

Yes, if a GSTIN amendment is made, no other amendments can be made to the Bill of Entry on the same day. Conversely, if another amendment has been made, a GSTIN amendment is not possible on that day.

The customs officer will have to provide 'Out of Charge' (OOC) for the amended data to be pushed to the GSTN.

Officers facing any difficulties or issues can email saksham.seva@icegate.gov.in.




News posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments :


More »


Popular News





CCI Pro



Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details