IGST refund invoice mismatch: officer interface permits verification and rectification to enable electronic sanction of refunds. An officer interface on the Customs EDI system allows a designated Customs officer to verify and reconcile GSTN invoice data with Shipping Bill entries for cases flagged SB005. Exporters must submit a certified concordance table mapping GST invoices to Shipping Bill invoices (also by scanned e mail). The officer may verify IGST taxable value and amount, edit IGST details for short shipment or calculation errors, accept/amend/reject invoices, and the system will compute scroll amounts net of drawback. Sanctioned refunds are credited electronically through PFMS and invoices disabled to prevent duplicate claims.
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Provisions expressly mentioned in the judgment/order text.
IGST refund invoice mismatch: officer interface permits verification and rectification to enable electronic sanction of refunds.
An officer interface on the Customs EDI system allows a designated Customs officer to verify and reconcile GSTN invoice data with Shipping Bill entries for cases flagged SB005. Exporters must submit a certified concordance table mapping GST invoices to Shipping Bill invoices (also by scanned e mail). The officer may verify IGST taxable value and amount, edit IGST details for short shipment or calculation errors, accept/amend/reject invoices, and the system will compute scroll amounts net of drawback. Sanctioned refunds are credited electronically through PFMS and invoices disabled to prevent duplicate claims.
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