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 for exports depends on correcting EGM, invoice and GSTIN mismatches to enable final scroll migration. IGST refund on exports under Rule 96 of the CGST Rules, 2017 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM/Stuffing errors (SB002), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail mismatches (SB001) block refund processing. Exporters must correct EGMs before vessel departure, rectify GSTR-1/GSTR-3B entries, submit reconciliatory documents and, where applicable, a Revised Refund Request. Manual officer-interface processing for SB003/SB005/supplementary refunds applies only to Shipping Bills filed up to 15.11.2018.
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 for exports depends on correcting EGM, invoice and GSTIN mismatches to enable final scroll migration.
IGST refund on exports under Rule 96 of the CGST Rules, 2017 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM/Stuffing errors (SB002), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail mismatches (SB001) block refund processing. Exporters must correct EGMs before vessel departure, rectify GSTR-1/GSTR-3B entries, submit reconciliatory documents and, where applicable, a Revised Refund Request. Manual officer-interface processing for SB003/SB005/supplementary refunds applies only to Shipping Bills filed up to 15.11.2018.
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