IGST refund invoice mismatch: special rectification camp to assist exporters correct filings and clear pending refund claims. IGST refund claims are delayed due to invoice mismatches between Shipping Bills and GST returns identified as error code SB005; the Board has provided an administrative mechanism to reconcile such mismatches under Circular No. 05/2018-Customs, and a special rectification camp will be held to assist exporters and trade associations in correcting filings and clearing pending refund claims.
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 refund invoice mismatch: special rectification camp to assist exporters correct filings and clear pending refund claims.
IGST refund claims are delayed due to invoice mismatches between Shipping Bills and GST returns identified as error code SB005; the Board has provided an administrative mechanism to reconcile such mismatches under Circular No. 05/2018-Customs, and a special rectification camp will be held to assist exporters and trade associations in correcting filings and clearing pending refund claims.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.