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 on exports: rectify SB001-SB005 and SB003 shipping bill errors and file correct EGM to enable refund processing. Processing of IGST refund claims requires rectification of Shipping Bill errors SB001-SB005 and SB002 EGM/Stuffing errors so that Shipping Bills migrate from the IGST Temporary Scroll to the final Scroll under Rule 96 CGST Rules, 2017; exporters must file correct EGMs before departure, rectify GSTR 1 entries for invoice mismatches, submit reconciliatory documents (GSTR 1/Table 6A, GSTR 3B, concordance table), and, where needed, file a Revised Refund Request for differential IGST following Circular No. 40/2018 and Public Notice No. 101/2018. Manual officer-interface processing is available only for Shipping Bills filed up to 15.11.2018; Annexures A-D list affected Shipping Bills.
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 on exports: rectify SB001-SB005 and SB003 shipping bill errors and file correct EGM to enable refund processing.
Processing of IGST refund claims requires rectification of Shipping Bill errors SB001-SB005 and SB002 EGM/Stuffing errors so that Shipping Bills migrate from the IGST Temporary Scroll to the final Scroll under Rule 96 CGST Rules, 2017; exporters must file correct EGMs before departure, rectify GSTR 1 entries for invoice mismatches, submit reconciliatory documents (GSTR 1/Table 6A, GSTR 3B, concordance table), and, where needed, file a Revised Refund Request for differential IGST following Circular No. 40/2018 and Public Notice No. 101/2018. Manual officer-interface processing is available only for Shipping Bills filed up to 15.11.2018; Annexures A-D list affected Shipping Bills.
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