IGST export refund: facility to claim differential IGST and compensation cess for eligible scrolled shipping bills. Extension of a rectification mechanism allows exporters to claim differential IGST, including compensation cess, for scrolled shipping bills filed up to 15.11.2018 where SB/GSTR 1 invoice mismatches or errors led to reduced refund scrolls. Eligibility is limited to scrolled shipping bills, usable once per bill; claimants must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback & IGST Refund) or email a scanned copy. Exporters remain responsible for ensuring matching invoice and IGST details between GSTR 1 and the Shipping Bill.
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Provisions expressly mentioned in the judgment/order text.
IGST export refund: facility to claim differential IGST and compensation cess for eligible scrolled shipping bills.
Extension of a rectification mechanism allows exporters to claim differential IGST, including compensation cess, for scrolled shipping bills filed up to 15.11.2018 where SB/GSTR 1 invoice mismatches or errors led to reduced refund scrolls. Eligibility is limited to scrolled shipping bills, usable once per bill; claimants must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback & IGST Refund) or email a scanned copy. Exporters remain responsible for ensuring matching invoice and IGST details between GSTR 1 and the Shipping Bill.
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