IGST refund officer interface enables Customs verification and reconciliation of invoice mismatches to facilitate export refund processing. An alternative officer interface on the Customs EDI system permits verification and reconciliation of invoice mismatches (SB005) between GSTN filings and Customs shipping bills for IGST export refunds. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; the Customs officer verifies IGST taxable values, may adjust amounts for short shipment or calculation errors, and then accept, amend or reject entries. Upon approval the system calculates the refund scroll, disables sanctioned invoices to prevent duplicates, and refunds continue to be credited electronically.
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Provisions expressly mentioned in the judgment/order text.
IGST refund officer interface enables Customs verification and reconciliation of invoice mismatches to facilitate export refund processing.
An alternative officer interface on the Customs EDI system permits verification and reconciliation of invoice mismatches (SB005) between GSTN filings and Customs shipping bills for IGST export refunds. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; the Customs officer verifies IGST taxable values, may adjust amounts for short shipment or calculation errors, and then accept, amend or reject entries. Upon approval the system calculates the refund scroll, disables sanctioned invoices to prevent duplicates, and refunds continue to be credited electronically.
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