IGST refund correction mechanism extended for past shipping bills, allowing concordance-based adjustments to enable refund processing. SB005 invoice mismatches between GST returns and Customs data blocking IGST refunds may be corrected for Shipping Bills filed up to 31.12.2019 by submitting a signed concordance table (Annexure-A) to designated Customs emails. Customs officers will verify the concordance, IGST taxable value and amount, edit IGST details where necessary, compute corrected refund amounts in the EDI after drawback adjustments, disable invoices already sanctioned, and enable scroll generation for sanctioned refunds.
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IGST refund correction mechanism extended for past shipping bills, allowing concordance-based adjustments to enable refund processing.
SB005 invoice mismatches between GST returns and Customs data blocking IGST refunds may be corrected for Shipping Bills filed up to 31.12.2019 by submitting a signed concordance table (Annexure-A) to designated Customs emails. Customs officers will verify the concordance, IGST taxable value and amount, edit IGST details where necessary, compute corrected refund amounts in the EDI after drawback adjustments, disable invoices already sanctioned, and enable scroll generation for sanctioned refunds.
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