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

On November 7, 2023, the Directorate General of Systems and Data Management, Central Board of Indirect Taxes and Customs (CBIC), issued Advisory No. 27/2023. This advisory introduces a significant change: customs officers now have the authority to modify the GSTIN for a Bill of Entry even after it has been marked as Out of Charge (OOC). The system permits this GSTIN alteration, as long as the PAN number remains unchanged.

Several inquiries were made about the absence of an option to amend the GSTIN in a Bill of Entry after it has been marked as Out of Charge. Following CBIC’s approval, it has been determined that customs officers can now make such amendments. However, if the GSTIN in a Bill of Entry has been modified, no other amendments can be made on the same day. Likewise, if any other amendment (excluding GSTIN) has been executed in a Bill of Entry, a GSTIN amendment cannot be carried out on the same day. In such cases, the system will provide a message indicating that GSTIN amendment is not possible on the same day when other amendments or OOC have not been given. Additionally, officers must provide OOC to transmit the modified data to GSTN.