IGST refund invoice mismatch: officer interface allows customs to reconcile invoices and enable electronic refund processing. An alternative Customs EDI officer interface permits authorised officers to reconcile invoice data between GSTN and Customs and sanction IGST refunds where GSTR-1/Table 6A invoice details are correct despite shipping bill variance. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will verify invoice mapping, IGST taxable values and amounts, adjust for short shipment if needed, and approve scroll amounts after drawback deduction. All refunds will be credited electronically through PFMS; manual payments are prohibited. The procedure applies only to shipping bills filed up to 31 December 2017.
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IGST refund invoice mismatch: officer interface allows customs to reconcile invoices and enable electronic refund processing.
An alternative Customs EDI officer interface permits authorised officers to reconcile invoice data between GSTN and Customs and sanction IGST refunds where GSTR-1/Table 6A invoice details are correct despite shipping bill variance. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will verify invoice mapping, IGST taxable values and amounts, adjust for short shipment if needed, and approve scroll amounts after drawback deduction. All refunds will be credited electronically through PFMS; manual payments are prohibited. The procedure applies only to shipping bills filed up to 31 December 2017.
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