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of <h1>New Refund Process for IGST on Exports with Invoice Mismatches per C.B.E.C Circular No. 05/2018-Customs.</h1> The notice addresses exporters, customs agents, and shipping lines about an alternative mechanism for refunding IGST on exports where invoice mismatches have occurred. Following the C.B.E.C Circular No. 05/2018-Customs, an officer interface is introduced to expedite refunds for shipping bills filed up to December 31, 2017, affected by error code SB0005. Exporters must submit a concordance table mapping GST invoices to shipping bill invoices to the designated Customs officer and send a scanned copy via email. The notice includes Annexure-A listing 619 affected exporters and the referenced circular for further guidance.
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