IGST export refund rectification extended: one time officer interface procedure permits differential refund sanction after revised claim. Extension of an officer-interface rectification facility permits exporters to obtain one-time sanctioning of differential IGST refunds for shipping bills already scrolled and filed up to 15.11.2018 where scrolls were generated for lesser IGST due to SB declaration errors, omission of Compensation Cess, GSTN transmission gaps, or officer typographical mistakes. Exporters must submit a duly filled Revised Refund Request (RRR) to AC (IGST Refund); the AC will verify and sanction the revised amount in ICES, after which a fresh scroll for the differential will be generated. The facility is available once per eligible shipping bill.
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Provisions expressly mentioned in the judgment/order text.
IGST export refund rectification extended: one time officer interface procedure permits differential refund sanction after revised claim.
Extension of an officer-interface rectification facility permits exporters to obtain one-time sanctioning of differential IGST refunds for shipping bills already scrolled and filed up to 15.11.2018 where scrolls were generated for lesser IGST due to SB declaration errors, omission of Compensation Cess, GSTN transmission gaps, or officer typographical mistakes. Exporters must submit a duly filled Revised Refund Request (RRR) to AC (IGST Refund); the AC will verify and sanction the revised amount in ICES, after which a fresh scroll for the differential will be generated. The facility is available once per eligible shipping bill.
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