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    <description>Reconciliation of IGST credits posted for exports requires cross matching GST credit entries with customs export records; where shipping bill identifiers are absent in tax postings, taxpayers should retrieve shipment and shipping bill data from the electronic customs portal and align those records with ledger entries to verify the export linked credit.</description>
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      <description>Reconciliation of IGST credits posted for exports requires cross matching GST credit entries with customs export records; where shipping bill identifiers are absent in tax postings, taxpayers should retrieve shipment and shipping bill data from the electronic customs portal and align those records with ledger entries to verify the export linked credit.</description>
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