IGST Refund Week from 06.09.2019 to 12.09.2019 and Rectification of Invoice Mis-match (SB005), GSTN Number Mismatch (SB003), EGM/Stuffing errors (SB002), Mismatch in Shipping Bill details (SB001), Gateway EGM Error (SB006)
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IGST refund processing requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit. Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.
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 requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit.
Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.
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