IGST refund on exports: officer assisted correction for invoice and GSTIN PAN mismatches enables processing of stalled claims. CBIC extends the officer interface for resolving SB005 invoice mismatches to facilitate IGST refund processing and advises exporters to align Customs and GST invoice data. For SB003 errors caused by differing GSTINs with the same PAN, a correction facility permits refund sanction where both entities submit a jointly signed undertaking that the IGST-paying unit will not claim refund; an online correction utility has been deployed and the undertaking must be submitted to the Customs Officer at the port of export.