IGST refund facilitation authorised via officer interface after verification of GST returns and necessary undertakings for GSTIN mismatches. Customs officers may sanction IGST refunds via an officer interface after verifying IGST payment in GST returns for invoices displayed; the facility is limited to shipping bills without other mismatches. For shipping bills with GSTIN discrepancies or PAN-only declarations, refunds can be granted if returns are filed under another GSTIN with the same PAN and an undertaking is obtained from that filing unit disavowing separate refund claims.
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 facilitation authorised via officer interface after verification of GST returns and necessary undertakings for GSTIN mismatches.
Customs officers may sanction IGST refunds via an officer interface after verifying IGST payment in GST returns for invoices displayed; the facility is limited to shipping bills without other mismatches. For shipping bills with GSTIN discrepancies or PAN-only declarations, refunds can be granted if returns are filed under another GSTIN with the same PAN and an undertaking is obtained from that filing unit disavowing separate refund claims.
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