IGST refund processing: treat PAN as embedded in GSTIN and allow officer-led rectification to resolve shipping bill mismatches. Administrative correction is authorised where PAN was entered instead of GSTIN because PAN is embedded in GSTIN, applying the remedial conditions of paragraph 2 of the earlier circular so officer-mediated rectification can enable processing of IGST refund claims. The officer-interface rectification mechanism for invoice and other mismatches is extended to include additional shipping bills, with exporters warned to exercise due diligence as further extensions are unlikely and field formations directed to publicise the change.