IGST refunds: exporters must submit Concordance table for SB003/SB005 and rectify EGM for SB002/SB006 to enable sanction. Exporters whose shipping bills (filed up to 15.11.2018) show SB003 and SB005 errors must submit all relevant documents including the Concordance table (Annexure A of Circular 05/2018-Cus) for sanction of IGST refunds; exporters with SB002 and SB006 errors must rectify their EGM errors to enable processing of their refunds through the Officer Interface.
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 refunds: exporters must submit Concordance table for SB003/SB005 and rectify EGM for SB002/SB006 to enable sanction.
Exporters whose shipping bills (filed up to 15.11.2018) show SB003 and SB005 errors must submit all relevant documents including the Concordance table (Annexure A of Circular 05/2018-Cus) for sanction of IGST refunds; exporters with SB002 and SB006 errors must rectify their EGM errors to enable processing of their refunds through the Officer Interface.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.