IGST refund rectification extended; exporters must submit revised refund requests to claim differential refunds for scrolled shipping bills. Extension of an officer interface rectification mechanism allows exporters with scrolled shipping bills filed up to 15 November 2018 to claim differential IGST refunds, including compensation cess, by submitting a duly filled and signed Revised Refund Request (RRR) to the Deputy/Assistant Commissioner of Customs (Technical). A scanned RRR may be emailed to the designated inbox; the facility is available only once per eligible scrolled shipping bill. Exporters must ensure invoice and IGST details in GSTR 1 and the shipping bill match to avoid future ineligibility.
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 rectification extended; exporters must submit revised refund requests to claim differential refunds for scrolled shipping bills.
Extension of an officer interface rectification mechanism allows exporters with scrolled shipping bills filed up to 15 November 2018 to claim differential IGST refunds, including compensation cess, by submitting a duly filled and signed Revised Refund Request (RRR) to the Deputy/Assistant Commissioner of Customs (Technical). A scanned RRR may be emailed to the designated inbox; the facility is available only once per eligible scrolled shipping bill. Exporters must ensure invoice and IGST details in GSTR 1 and the shipping bill match to avoid future ineligibility.
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