Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017
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Exporters must fix EGM and shipping bill errors to secure IGST refunds and submit required GST reconciliation documents. Exporters must correct EGM coding and shipping bill data to enable IGST Refund under Rule 96; shipping bills in the IGST Temporary Scroll will not migrate to the Final Scroll if EGM errors (notably SB002, SB006) occur. Annexures list shipping bills with EGM, invoice mismatch (SB005) and shipping bill detail (SB001) errors. Exporters must submit self certified GSTR 1/Table6A, GSTR 3B and a concordance table, rectify GSTR 1 where required, and may use the extended Officer Interface for shipping bills filed up to 30.06.2018. Contact Deputy Commissioner, IGST Refund Section or Superintendent EDI for unresolved issues.
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.
Exporters must fix EGM and shipping bill errors to secure IGST refunds and submit required GST reconciliation documents.
Exporters must correct EGM coding and shipping bill data to enable IGST Refund under Rule 96; shipping bills in the IGST Temporary Scroll will not migrate to the Final Scroll if EGM errors (notably SB002, SB006) occur. Annexures list shipping bills with EGM, invoice mismatch (SB005) and shipping bill detail (SB001) errors. Exporters must submit self certified GSTR 1/Table6A, GSTR 3B and a concordance table, rectify GSTR 1 where required, and may use the extended Officer Interface for shipping bills filed up to 30.06.2018. Contact Deputy Commissioner, IGST Refund Section or Superintendent EDI for unresolved issues.
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