Invoice mis-match relief for IGST refunds enables officer-led verification to approve refund where GST and shipping bill invoices align. An alternative officer interface on the Customs EDI system allows Customs officers to verify and sanction IGST export refunds in cases of invoice mis match where GSTN and shipping bill details diverge. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will compare GSTN and EDI data, verify taxable value and IGST proportionate to exports, amend IGST for short shipments if required, approve the refund amount in EDI, and disable invoices to prevent duplicate refunds. Refunds continue to be credited electronically through PFMS and this mechanism applies to shipping bills filed up to 31 December 2017.
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.
Invoice mis-match relief for IGST refunds enables officer-led verification to approve refund where GST and shipping bill invoices align.
An alternative officer interface on the Customs EDI system allows Customs officers to verify and sanction IGST export refunds in cases of invoice mis match where GSTN and shipping bill details diverge. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will compare GSTN and EDI data, verify taxable value and IGST proportionate to exports, amend IGST for short shipments if required, approve the refund amount in EDI, and disable invoices to prevent duplicate refunds. Refunds continue to be credited electronically through PFMS and this mechanism applies to shipping bills filed up to 31 December 2017.
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