Officer interface for IGST refund extended; submit concordance table to rectify SB005 and follow undertaking process for SB003. The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port.
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.
Officer interface for IGST refund extended; submit concordance table to rectify SB005 and follow undertaking process for SB003.
The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port.
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