SB005 alternate mechanism extended to allow officer-assisted invoice mismatch rectification and enable IGST export refund processing. Extension of the SB005 alternate mechanism permits officer-assisted rectification of invoice mismatches in shipping bills to enable processing of IGST export refunds and compensation cess disbursal; stakeholders should use the reconciliation procedure established by prior circulars and report any implementation difficulties to the issuing office.
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.
SB005 alternate mechanism extended to allow officer-assisted invoice mismatch rectification and enable IGST export refund processing.
Extension of the SB005 alternate mechanism permits officer-assisted rectification of invoice mismatches in shipping bills to enable processing of IGST export refunds and compensation cess disbursal; stakeholders should use the reconciliation procedure established by prior circulars and report any implementation difficulties to the issuing office.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
