Customs - 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: officer interface extended to allow rectification of PAN/GSTIN and invoice errors for export refunds. CBIC directs that PAN-instead-of-GSTIN entries in Shipping Bills causing SB003 errors will be resolved under the same conditions and procedures as SB003/SB005 error resolutions, since PAN is embedded in GSTIN. The officer-interface rectification mechanism for invoice mismatches and other identified errors is extended to cover additional shipping bills to expedite IGST refunds; exporters must check ICEGATE and approach jurisdictional officers for rectification, and the Public Notice functions as a Standing Order for staff.
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: officer interface extended to allow rectification of PAN/GSTIN and invoice errors for export refunds.
CBIC directs that PAN-instead-of-GSTIN entries in Shipping Bills causing SB003 errors will be resolved under the same conditions and procedures as SB003/SB005 error resolutions, since PAN is embedded in GSTIN. The officer-interface rectification mechanism for invoice mismatches and other identified errors is extended to cover additional shipping bills to expedite IGST refunds; exporters must check ICEGATE and approach jurisdictional officers for rectification, and the Public Notice functions as a Standing Order for staff.
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