13 May 2024
Sir, We are export the goods in April 2024,in this we raise the E.Invoice,with payment of GST -IGST Rs.165157.89,but in SB our CHA wrongly entered in SB for Rs.16515.77.Taxable values are correct.what is the solution for this issues. Now we are filing the GSTR-1 as per SB only
07 July 2024
In the scenario where there is a discrepancy between the IGST amount on the e-invoice and the amount entered in the Shipping Bill (SB) by the CHA, you need to take corrective steps to ensure accurate reporting and compliance with GST regulations. Here’s a step-by-step guide to resolve this issue:
### Step-by-Step Guide to Resolve the Discrepancy:
#### 1. **Identify and Verify the Discrepancy:** - Confirm the discrepancy between the IGST amount on the e-invoice (Rs. 165,157.89) and the IGST amount entered in the Shipping Bill (Rs. 16,515.77). - Ensure that the taxable values in both documents are correct and match.
#### 2. **Contact the Customs House Agent (CHA):** - Immediately inform the CHA about the discrepancy and request them to correct the IGST amount in the Shipping Bill. - Provide the CHA with the correct details from the e-invoice to facilitate the correction process.
#### 3. **Request Amendment in Shipping Bill:** - The CHA will need to file an amendment request with the customs authorities to correct the IGST amount in the Shipping Bill. - The amendment process typically involves submitting a written request or an online amendment request through the ICEGATE portal, along with supporting documents.
### Sample Letter to Customs for Amendment:
```plaintext [Your Company Name] [Your Address] [City, State, Zip Code] [Email Address] [Phone Number] [Date]
To, The Assistant Commissioner of Customs, [Customs Office Address] [City, State, Zip Code]
Subject: Request for Amendment in Shipping Bill - [Shipping Bill Number]
Respected Sir/Madam,
We are writing to request an amendment in the IGST amount mentioned in the Shipping Bill number [Shipping Bill Number] dated [Date]. Due to an inadvertent error by our Customs House Agent (CHA), the IGST amount was incorrectly entered as Rs. 16,515.77 instead of the correct amount of Rs. 165,157.89 as per our e-invoice number [E-Invoice Number].
We have attached copies of the e-invoice and the original Shipping Bill for your reference. We kindly request you to process this amendment at the earliest to reflect the correct IGST amount.
Thank you for your understanding and prompt assistance in this matter.
Yours sincerely,
[Your Name] [Your Designation] [Your Company Name] [GSTIN] ```
#### 4. **Amendment in GSTR-1:** - In the meantime, you can file GSTR-1 as per the Shipping Bill with the incorrect IGST amount to ensure timely compliance. - Once the amendment in the Shipping Bill is approved, you can rectify the details in your GSTR-1 for the subsequent period to reflect the correct IGST amount.
#### 5. **Reconcile IGST Payment:** - Ensure that the IGST payment reflected in the GST portal matches the corrected amount. - If there is a discrepancy, you may need to adjust it in the next return or seek guidance from your GST consultant.
### Important Points to Remember: - **Timeliness:** Promptly address the discrepancy to avoid penalties or issues with GST refunds. - **Documentation:** Keep copies of all communications and documents related to the amendment request and GST filings. - **Follow-up:** Regularly follow up with the CHA and customs authorities to ensure that the amendment is processed in a timely manner.
By taking these steps, you can correct the IGST amount discrepancy between the e-invoice and the Shipping Bill, ensure accurate reporting in GSTR-1, and maintain compliance with GST regulations.
CAclubindia
