The Directorate General of Systems and Data Management has issued an advisory on 7th November 2023 regarding the Goods and Services Tax Identification Number (GSTIN) Amendment in the Bill of Entry After Out of Charge (OOC).
Numerous inquiries have been made regarding the inability to modify the GSTIN in a Bill of Entry after the OOC stage. With the endorsement of the Central Board of Indirect Taxes and Customs (CBIC), it has been determined that customs officers are now authorised to alter the GSTIN associated with a Bill of Entry. The system will permit the adjustment of the GSTIN, subject to the condition that the PAN number remains unchanged.
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” 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 saksham.seva@icegate.gov.in.