https://www.taxtmi.com/circulars?id=57083 Extension of officer-assisted correction for IGST refund processing is authorised to address SB005 invoice mismatches, requiring exporters to align invoice data with GST filings. A correction facility for SB003 cases is provided where differing GSTINs share the same PAN, conditional on a signed undertaking from both entities that the paying office will not claim refund or benefit; DG Systems has developed a correction utility to process such refunds. en-us Wed, 06 Jun 2018 00:00:00 +0530 Wed, 06 Jun 2018 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57083 Extension of officer-assisted correction for IGST refund processing is authorised to address SB005 invoice mismatches, requiring exporters to align invoice data with GST filings. A correction facility for SB003 cases is provided where differing GSTINs share the same PAN, conditional on a signed undertaking from both entities that the paying office will not claim refund or benefit; DG Systems has developed a correction utility to process such refunds. Circulars Customs Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57083