IGST export refund rectification: one time officer interface facility to sanction differential IGST refunds for eligible shipping bills. Extension of an officer-interface rectification facility permits exporters with shipping bills filed up to 15.11.2018 to correct SB005 invoice mismatches and under-scrolled IGST refunds, including omissions of compensation cess. Exporters must submit a signed Revised Refund Request (RRR) and a scanned PPR to the designated AC/DC; after verification via the ICES officer interface, the AC/DC may sanction a fresh scroll for the differential IGST amount. The facility applies only to already scrolled shipping bills and is usable once per bill.
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 export refund rectification: one time officer interface facility to sanction differential IGST refunds for eligible shipping bills.
Extension of an officer-interface rectification facility permits exporters with shipping bills filed up to 15.11.2018 to correct SB005 invoice mismatches and under-scrolled IGST refunds, including omissions of compensation cess. Exporters must submit a signed Revised Refund Request (RRR) and a scanned PPR to the designated AC/DC; after verification via the ICES officer interface, the AC/DC may sanction a fresh scroll for the differential IGST amount. The facility applies only to already scrolled shipping bills and is usable once per bill.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
