IGST refund on export: officer interface mechanism extended and documentation relief for shipping bill mismatches. Extension of the officer interface mechanism is authorised for SB005 invoice mismatch cases for shipping bills filed through 28.02.2018 to allow corrective action by Customs officers. For SB006 EGM errors caused by loss of the transference copy, the final Bill of Lading or a gateway port custodian's written confirmation may substitute for integration with the EGM. A one time officer interface procedure is also authorised to verify GSTN return information and permit IGST refund where exporters mistakenly declared IGST payment status as 'NA'.
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 on export: officer interface mechanism extended and documentation relief for shipping bill mismatches.
Extension of the officer interface mechanism is authorised for SB005 invoice mismatch cases for shipping bills filed through 28.02.2018 to allow corrective action by Customs officers. For SB006 EGM errors caused by loss of the transference copy, the final Bill of Lading or a gateway port custodian's written confirmation may substitute for integration with the EGM. A one time officer interface procedure is also authorised to verify GSTN return information and permit IGST refund where exporters mistakenly declared IGST payment status as "NA".
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