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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>IGST Refund Delays on Exports: New Mechanism for Resolving Invoice Mismatches, Error Code SB005 Cases Addressed.</h1> The circular addresses the issue of Integrated Goods and Services Tax (IGST) refunds on exports being delayed due to invoice mismatches. Exporters are advised to ensure accurate filing of GST returns and shipping bills, as discrepancies have led to refund claims being held up. An alternative mechanism is introduced, allowing customs officers to verify and rectify mismatches between GST and Customs data, specifically for cases with error code SB005. This process involves submitting a concordance table mapping GST invoices to shipping bill invoices. The procedure applies to shipping bills filed until December 31, 2017, with refunds processed electronically through the PFMS system.
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