IGST refund claim on export invoices turns on GST return typographical errors and portal correction limits.

Refund of IGST on export invoices for FY 2019-2020 was raised in the context of typographical errors in GST returns, where the GSTN portal did not permit correction. The matter concerns whether such return errors affected the refund claim and was listed for further consideration after notice was issued.

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Issues: Refund of IGST claimed on export invoices for FY 2019-2020 and the impact of typographical errors in GST returns where the GSTN portal did not permit correction.

Outcome: Notice issued and the matter was listed for further consideration.

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