IGST refund processing requires reconciliation of SB005 invoice mismatches via concordance table and officer verification. IGST refund claims unprocessed due to the SB005 error (invoice mismatch) may be manually verified and sanctioned where GST invoice data in GSTR 1/Table 6A matches actual exports. Exporters must submit a concordance table mapping GST invoices to shipping bill invoices in Annexure A, provide GSTR 1/Table 6A evidence, pay the prescribed fee per shipping bill for correlation and verification, and certify filing and export of invoiced items to the Assistant Commissioner (IGST Refunds) for processing.
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.
IGST refund processing requires reconciliation of SB005 invoice mismatches via concordance table and officer verification.
IGST refund claims unprocessed due to the SB005 error (invoice mismatch) may be manually verified and sanctioned where GST invoice data in GSTR 1/Table 6A matches actual exports. Exporters must submit a concordance table mapping GST invoices to shipping bill invoices in Annexure A, provide GSTR 1/Table 6A evidence, pay the prescribed fee per shipping bill for correlation and verification, and certify filing and export of invoiced items to the Assistant Commissioner (IGST Refunds) for processing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
