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
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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.




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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.

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