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Correction / rectification in the Shipping Bill where exporters mentioned the status of IGST payment as 'NA' instead of 'P' and in the case of IGST refund cases stuck into Error Code SB003.
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IGST refund correction enables officer interface verification to sanction refunds where IGST was paid but misdeclared and GSTIN mismatches exist. Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately.
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 correction enables officer interface verification to sanction refunds where IGST was paid but misdeclared and GSTIN mismatches exist.
Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately.
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