IGST refund on exports: officer-interface allows customs to verify and correct invoices using a concordance table for refunds. An alternative mechanism permits a Customs EDI officer-interface to verify, amend, accept or reject IGST refund claims where GSTR 1/Table 6A invoice details transmitted by GSTN are correct but differ from Shipping Bill entries. Exporters must submit a concordance table mapping GST invoices to Shipping Bill invoices; officers will validate IGST taxable value, adjust for short shipment or calculation errors, enter the verified refund amount into Customs EDI, disable sanctioned invoices to prevent duplicate refunds, and refunds continue to be credited electronically via PFMS. The mechanism applies only to Shipping Bills filed up to 31 December 2017.
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Provisions expressly mentioned in the judgment/order text.
IGST refund on exports: officer-interface allows customs to verify and correct invoices using a concordance table for refunds.
An alternative mechanism permits a Customs EDI officer-interface to verify, amend, accept or reject IGST refund claims where GSTR 1/Table 6A invoice details transmitted by GSTN are correct but differ from Shipping Bill entries. Exporters must submit a concordance table mapping GST invoices to Shipping Bill invoices; officers will validate IGST taxable value, adjust for short shipment or calculation errors, enter the verified refund amount into Customs EDI, disable sanctioned invoices to prevent duplicate refunds, and refunds continue to be credited electronically via PFMS. The mechanism applies only to Shipping Bills filed up to 31 December 2017.
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