Refund of IGST on exports: SB005 extended to 30.04.2018; SB003 corrected where GSTINs differ but PAN matches. The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications.
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.
Refund of IGST on exports: SB005 extended to 30.04.2018; SB003 corrected where GSTINs differ but PAN matches.
The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications.
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