IGST refund: exporters must email invoice-to-shipping-bill concordance to the designated customs officer to support refund claims. Alternative mechanism for IGST refund in invoice mis-match export cases requires exporters to consult the customs website for lists of affected IECs and shipping bills, complete the prescribed concordance table mapping GST invoices to shipping bill invoices, and e-mail that table to the designated Deputy Commissioner of Customs (Drawback) at the specified e-mail address to support refund claims; physical attendance at the customs house is not required and a contact point is provided for difficulties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund: exporters must email invoice-to-shipping-bill concordance to the designated customs officer to support refund claims.
Alternative mechanism for IGST refund in invoice mis-match export cases requires exporters to consult the customs website for lists of affected IECs and shipping bills, complete the prescribed concordance table mapping GST invoices to shipping bill invoices, and e-mail that table to the designated Deputy Commissioner of Customs (Drawback) at the specified e-mail address to support refund claims; physical attendance at the customs house is not required and a contact point is provided for difficulties.
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