Refund of IGST on export of Goods on payment of Duty- clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors
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IGST refund mismatch resolution extended to shipping bills filed up to 30.06.2018 using officer interface for rectification. Where PAN was entered instead of GSTIN in shipping bills, PAN as embedded in GSTIN will be treated as sufficient for IGST refund claims subject to the conditions of para 2 of Circular 15/2018-Customs. The officer-interface rectification mechanism for SB003/SB005 and other errors in Circulars 05/2018, 08/2018 and 15/2018 is extended to shipping bills filed up to 30.06.2018, with exporters advised to ensure due diligence.
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 mismatch resolution extended to shipping bills filed up to 30.06.2018 using officer interface for rectification.
Where PAN was entered instead of GSTIN in shipping bills, PAN as embedded in GSTIN will be treated as sufficient for IGST refund claims subject to the conditions of para 2 of Circular 15/2018-Customs. The officer-interface rectification mechanism for SB003/SB005 and other errors in Circulars 05/2018, 08/2018 and 15/2018 is extended to shipping bills filed up to 30.06.2018, with exporters advised to ensure due diligence.
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