Refund of IGST on export of goods on payment of duty- Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors
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IGST refund process: SB003 and SB005 rectification extended to enable exporters to resolve shipping bill invoice mismatches. Clarification provides that IGST refund claims affected by PAN/GSTIN mismatch (SB003) will be resolved under the previously prescribed SB003 utility and conditions, and that the Officer Interface rectification facility for SB005 and other specified errors is extended to shipping bills filed up to 30.06.2018, with exporters urged to ensure due diligence to prevent future mismatches.
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Provisions expressly mentioned in the judgment/order text.
IGST refund process: SB003 and SB005 rectification extended to enable exporters to resolve shipping bill invoice mismatches.
Clarification provides that IGST refund claims affected by PAN/GSTIN mismatch (SB003) will be resolved under the previously prescribed SB003 utility and conditions, and that the Officer Interface rectification facility for SB005 and other specified errors is extended to shipping bills filed up to 30.06.2018, with exporters urged to ensure due diligence to prevent future mismatches.
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