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 GSTIN/EGM mismatches and submit required GST reconciliations to claim refund. Refund of IGST on exports requires Shipping Bills to migrate from IGST temporary scroll to final scroll; exporters must rectify EGM/Stuffing errors (SB002), Invalid Invoice errors (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) listed in annexures. Exporters must submit self certified GSTR 1/Table 6A, GSTR 3B and concordance tables per Circulars 05/2018 and 08/2018; file a Revised Refund Request for differential IGST where applicable. Manual officer processing for SB003, SB005 and supplementary refunds is limited to Shipping Bills filed up to 15.11.2018. HELP DESK and IGST Refund Cell contact details provided.
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 GSTIN/EGM mismatches and submit required GST reconciliations to claim refund.
Refund of IGST on exports requires Shipping Bills to migrate from IGST temporary scroll to final scroll; exporters must rectify EGM/Stuffing errors (SB002), Invalid Invoice errors (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) listed in annexures. Exporters must submit self certified GSTR 1/Table 6A, GSTR 3B and concordance tables per Circulars 05/2018 and 08/2018; file a Revised Refund Request for differential IGST where applicable. Manual officer processing for SB003, SB005 and supplementary refunds is limited to Shipping Bills filed up to 15.11.2018. HELP DESK and IGST Refund Cell contact details provided.
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