IGST refund correction: officer-assisted mechanism extended and PAN-based GSTIN correction enables refund processing with required undertakings. A correction facility addresses SB003 errors where GSTIN in the shipping bill differs but PAN is identical: the shipping bill filer must submit a jointly signed undertaking that the other office which paid IGST will not claim refund or benefit; this undertaking is submitted to the Customs Officer at the port. DG Systems has developed a utility, similar to the SB005 tool, to enable processing of IGST refund claims stuck due to SB003; exporters should align export invoices between Customs and GST returns and may report implementation difficulties to the Assistant Commissioner, Drawback and IGST Refund Section, NSCBI Airport, Kolkata.
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IGST refund correction: officer-assisted mechanism extended and PAN-based GSTIN correction enables refund processing with required undertakings.
A correction facility addresses SB003 errors where GSTIN in the shipping bill differs but PAN is identical: the shipping bill filer must submit a jointly signed undertaking that the other office which paid IGST will not claim refund or benefit; this undertaking is submitted to the Customs Officer at the port. DG Systems has developed a utility, similar to the SB005 tool, to enable processing of IGST refund claims stuck due to SB003; exporters should align export invoices between Customs and GST returns and may report implementation difficulties to the Assistant Commissioner, Drawback and IGST Refund Section, NSCBI Airport, Kolkata.
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