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IGST refund pending due to mismatch in the Custom Invoice Date (as per shipping bill) and the invoice date reported in GSTR-1, the amendment window has lapsed.

YAGAY andSUN
Exporter seeks IGST refund despite date mismatch between customs invoice and GSTR-1 filing through CBIC ICEGATE revalidation An exporter faces delayed IGST refund due to date mismatch between customs invoice (shipping bill) and GSTR-1 filing, with the amendment window having expired. The primary resolution involves customs-side revalidation through CBIC ICEGATE mechanism per Circular No. 12/2018-Customs. The taxpayer must submit a formal application to the jurisdictional customs officer including shipping bill copies, GSTR-1 filings, tax payment proof, and explanation of discrepancies. Additional steps include filing grievances on GST and ICEGATE portals, contacting helpdesk services, and if unresolved within 30-60 days, pursuing RTI applications or legal recourse through High Court writ petition. The process requires comprehensive documentation proving export and tax payment while requesting system revalidation to enable refund processing despite the expired amendment period under Rule 59(5). (AI Summary)

It is a fairly common issue under GST — IGST refund pending due to mismatch in the Custom Invoice Date (as per shipping bill) and the invoice date reported in GSTR-1, and now the amendment window has lapsed.

Heres a step-by-step approach to resolve this:

1. Understand the Problem Clearly

The most common mismatch scenarios:

  • Invoice date in GSTR-1
  • Invoice date in Shipping Bill.
  • Shipping Bill details not correctly linked in GSTR-1.
  • Error in Port Code or invoice number formatting.

Since amendment is not possible after 6 months under Rule 59(5), regular rectification via GSTR-1 isn’t available.

 2. Use the CBIC ICEGATE Mechanism (Customs Side Revalidation)

You should now move to Customs Side Revalidation as the only practical recourse.

CBIC Circular No. 12/2018-Customs dated 29.05.2018

  • Allows for manual intervention and refund sanction through officer intervention, if the delay or mismatch is explained and validated.

Action Steps:

  1. Prepare a formal letter/application addressed to the Jurisdictional Customs Officer / Refund Officer.
  2. Include:
    • Shipping Bill copies
    • GSTR-1 filed copy
    • GSTR-3B proof of tax payment
    • Explanation of mismatch
    • Bank details (cancelled cheque)
    • LUT/Bond copy (if applicable)
    • Self-declaration of no double claim
  3. Request for revalidation of SB details in EDI system to allow refund processing.
  4. Follow up with ICEGATE Helpdesk if the problem is not resolved at the Customs end.

You may also email [email protected] with subject 'Request for Revalidation of SB for IGST Refund'.

3. File Grievance on GST Portal and ICEGATE

Register your issue officially:

GST Portal:

  • Go to Help > Grievance Redressal > 'Refund Related'
  • Mention exact issue: GSTR-1 invoice date mismatch with SB, amendment window lapsed, refund stuck.

ICEGATE Portal:

4. RTI / Legal Recourse (If Delayed Unreasonably)

If no resolution in 30–60 days:

  • File RTI to both GST and Customs asking for refund status and action taken.
  • As a last resort, consider approaching High Court via writ petition, especially if refund is large and unduly delayed.

Summary

Step

Action

1

Draft a detailed explanation letter to Jurisdictional Customs Officer

2

Attach all necessary documents proving payment and export

3

Request for revalidation of shipping bill at ICEGATE

4

Raise grievances on GST and ICEGATE portals

5

Follow up regularly and escalate via RTI/legal if no resolution

 

Goods and Services Tax - GST
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