IGST refund officer-interface allows verification of invoice mismatches enabling corrected export refunds for qualifying shipping bills. An officer-interface on the Customs EDI system permits Customs officers to verify and reconcile invoice data received from GSTN with shipping bill records for export IGST refunds where records are flagged for invoice mismatch. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers may amend IGST details for short shipments or calculation errors, approve or reject refunds in the EDI, disable invoiced records to prevent duplicate claims, and ensure refunds are disbursed electronically via PFMS. The facility applies only to specified error-coded shipping bills filed up to 31 December 2017.
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Provisions expressly mentioned in the judgment/order text.
IGST refund officer-interface allows verification of invoice mismatches enabling corrected export refunds for qualifying shipping bills.
An officer-interface on the Customs EDI system permits Customs officers to verify and reconcile invoice data received from GSTN with shipping bill records for export IGST refunds where records are flagged for invoice mismatch. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers may amend IGST details for short shipments or calculation errors, approve or reject refunds in the EDI, disable invoiced records to prevent duplicate claims, and ensure refunds are disbursed electronically via PFMS. The facility applies only to specified error-coded shipping bills filed up to 31 December 2017.
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