IGST refund sanction requires exporters to submit missing documents and concordance table to resolve SB003/SB005 errors. Sanction of IGST refunds is to be processed through the officer interface per the referenced circulars and public notices. Exporters with shipping bills showing SB003 and SB005 errors must submit all relevant supporting documents, including the Concordance table (Annexure A of the circular), to enable speedy sanction of refunds.
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Provisions expressly mentioned in the judgment/order text.
IGST refund sanction requires exporters to submit missing documents and concordance table to resolve SB003/SB005 errors.
Sanction of IGST refunds is to be processed through the officer interface per the referenced circulars and public notices. Exporters with shipping bills showing SB003 and SB005 errors must submit all relevant supporting documents, including the Concordance table (Annexure A of the circular), to enable speedy sanction of refunds.
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