Rectification of Invoice Mis-match (SB005), GSTN Number Mis- match (SB003), EGM/Stuffing errors (SB002), Mis-match in Shipping Bill details (SB001) and filing of claim for IGST Refund
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IGST refund processing halts when Shipping Bill errors (EGM, GSTIN, invoice, or detail mismatches) prevent final scroll migration. IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off.
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 processing halts when Shipping Bill errors (EGM, GSTIN, invoice, or detail mismatches) prevent final scroll migration.
IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off.
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