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of <h1>Exporters Must Correct Shipping Document Errors for IGST Refunds: Focus on Accurate EGMs and Error Codes SB002, SB006.</h1> The circular addresses issues related to rectification of errors in shipping documentation affecting IGST refunds for exporters. Exporters are urged to ensure accurate filing of Export General Manifests (EGM) to avoid errors (SB002, SB006) that prevent migration of shipping bills to the final IGST scroll, thus delaying refunds. Lists of affected exporters and shipping bills with errors such as invoice mismatches (SB005), GSTN mismatches (SB003), and shipping bill details errors (SB001) are provided. Exporters must rectify these issues and submit relevant documents to the IGST Refund Cell in Kolkata. Solutions are outlined for claiming differential IGST refunds and addressing SB003 errors.
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