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        Refund of IGST on Export - Extension of date in SB005 alternate mechanism cases & clarifications in other cases

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        IGST refund on export: officer interface extended for invoice mismatches and document substitution to enable refunds. An officer interface alternative mechanism for correcting invoice mismatches (SB005) is extended to Shipping Bills filed up to 28.02.2018 to enable IGST refund processing; final Bill of Lading or written confirmation from the gateway port custodian may substitute for a transference copy of the Shipping Bill. Additionally, where IGST payment was wrongly declared as not applicable, a one time officer interface verification-using GSTN return information-will permit refund processing, with DG (Systems) to open a physical interface for this purpose.
                          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 on export: officer interface extended for invoice mismatches and document substitution to enable refunds.

                                An officer interface alternative mechanism for correcting invoice mismatches (SB005) is extended to Shipping Bills filed up to 28.02.2018 to enable IGST refund processing; final Bill of Lading or written confirmation from the gateway port custodian may substitute for a transference copy of the Shipping Bill. Additionally, where IGST payment was wrongly declared as not applicable, a one time officer interface verification-using GSTN return information-will permit refund processing, with DG (Systems) to open a physical interface for this purpose.





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                                ActsIncome Tax
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