Introduction: The Directorate General of Systems and Data Management, under the Central Board of Indirect Taxes & Customs, has issued Advisory No: 27/2023, addressing concerns about the GSTIN amendment in the Bill of Entry after Out of Charge (OOC). This update aims to streamline the customs process and enhance efficiency.
Detailed Analysis:
1. Background: The advisory responds to numerous queries about the unavailability of the GSTIN amendment option in the Bill of Entry after OOC.
2. Approval from CBIC: With the approval of the Central Board of Indirect Taxes & Customs (CBIC), customs officers are now empowered to amend GSTIN for a Bill of Entry, provided the PAN number remains the same.
3. One-time Amendment: The system allows a one-time amendment of GSTIN. Attempting to amend it more than once triggers a system message stating, “GSTIN Id has already been amended once. No further amendment is possible.”
4. Day-wise Limitations: If GSTIN in a Bill of Entry is amended, the system restricts any other amendment on the same day. Similarly, if any other amendment (excluding GSTIN) occurs, GSTIN amendment is prohibited on the same day. The system prompts, “An amendment has been carried out, and OOC is not given; GSTIN amendment is not possible today.”
5. OOC Requirement: In cases where amendment and OOC are done on the same day, officers must provide Out of Charge (OOC) for pushing the amended data to GSTN (Goods and Services Tax Network).
6. Support and Queries: Officers encountering difficulties or having queries can seek assistance by emailing [email protected].
Conclusion: This advisory brings clarity to the GSTIN amendment process in the Bill of Entry after OOC, empowering customs officers while ensuring compliance. Customs practitioners are urged to adhere to the stipulated guidelines to avoid system constraints and streamline the import process effectively. For further assistance, the provided email address offers a channel for addressing concerns and seeking support.
Directorate General of Systems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
Dept. of Revenue, Ministry of Finance, Government of India
Date: 07th November, 2023
Advisory No: 27/2023
Category: Imports
Issued by: DGoS, ICES
Subject – GSTIN Amendment in the Bill of Entry After OOC-reg.
Various references have been received regarding non-availability of option of GSTIN amendment in Bill of Entry after OOC. 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.
2. The amendment in GSTIN can be carried out only once. If the same is being done more than once, the system will flash the message “GSTIN Id has already been amended once. No amendment in GSTIN Id is possible now”
3. If GSTIN in a Bill of Entry has been amended, system will not allow any other amendment on the same day. Similarly, if amendment (other than GSTIN amendment) has been carried out in a BE, GSTIN amendment would not be allowed on the same day. If the same is being done, the system will flash message “An amendment has been carried out and OOC is not given, the amendment of GSTIN is not possible today.” Further, the officer will have to give OOC for pushing of the amended data to GSTN.”
Officers facing any difficulties or issues may email to [email protected].
Deputy Director, ICES
