IGST refund officer-interface allows rectification of invoice mismatches through officer verification and electronic sanction for eligible export claims. An alternative officer interface permits Customs officers to verify GSTN and Customs EDI invoice data and sanction IGST refunds in cases of invoice mis match where exporters submit a certified concordance table mapping GST invoices to shipping bill invoices. The officer may accept, amend or reject IGST entries, adjust for short shipment, and approve electronic refund through PFMS; invoices sanctioned for refund are disabled to prevent duplicate claims. The procedure applies to shipping bills filed up to 31 December 2017.
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 officer-interface allows rectification of invoice mismatches through officer verification and electronic sanction for eligible export claims.
An alternative officer interface permits Customs officers to verify GSTN and Customs EDI invoice data and sanction IGST refunds in cases of invoice mis match where exporters submit a certified concordance table mapping GST invoices to shipping bill invoices. The officer may accept, amend or reject IGST entries, adjust for short shipment, and approve electronic refund through PFMS; invoices sanctioned for refund are disabled to prevent duplicate claims. The procedure applies to shipping bills filed up to 31 December 2017.
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