Refund of IGST on export of goods on payment of duty Clarification in case of SBOO3 errors and extension of date in SBOO5 & other cases using officer Interface for rectification of errors
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Refund of IGST on export: clarifications allow rectification of mismatch errors via officer interface; facilitation available to exporters. Refund of IGST on export of goods: exporters must follow the Board's Circular No. 22/2018 to rectify SBOO3 mismatch errors and SBOO5 date-extension issues using the Officer Interface. A Customs Officer is deputed at the FIEO office, Bangalore, to collect documents and assist exporters in obtaining pending IGST refunds until 01.08.2018; exporters should use this facility and report difficulties to the AC/Superintendent, IGST Refund Cell, ICD, Bengaluru.
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.
Refund of IGST on export: clarifications allow rectification of mismatch errors via officer interface; facilitation available to exporters.
Refund of IGST on export of goods: exporters must follow the Board's Circular No. 22/2018 to rectify SBOO3 mismatch errors and SBOO5 date-extension issues using the Officer Interface. A Customs Officer is deputed at the FIEO office, Bangalore, to collect documents and assist exporters in obtaining pending IGST refunds until 01.08.2018; exporters should use this facility and report difficulties to the AC/Superintendent, IGST Refund Cell, ICD, Bengaluru.
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