IGST export refund mechanism extended, allowing officer-assisted SB005 invoice mismatch rectification and compensation cess disbursal. An officer-assisted alternate mechanism for rectifying SB005 invoice mismatches in IGST export refund processing has been extended to shipping bills filed up to 31.07.2019, allowing resolution of invoice-GST return discrepancies to facilitate refund processing; customs brokers and trade associations are directed to widely publicise the facility, which also covers revised processing including disbursal of compensation cess as per the referenced circulars.
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Provisions expressly mentioned in the judgment/order text.
An officer-assisted alternate mechanism for rectifying SB005 invoice mismatches in IGST export refund processing has been extended to shipping bills filed up to 31.07.2019, allowing resolution of invoice-GST return discrepancies to facilitate refund processing; customs brokers and trade associations are directed to widely publicise the facility, which also covers revised processing including disbursal of compensation cess as per the referenced circulars.
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