Correction / rectification in the Shipping Bill where exporters mentioned the status of IGST payment as "NA" instead of "P" and in the case of IGST refund cases stuck into Error Code SB003. https://www.taxtmi.com/circulars?id=57424 Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately. en-us Wed, 30 May 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:11:00 +0530 TaxTMI RSS Generator Correction / rectification in the Shipping Bill where exporters mentioned the status of IGST payment as "NA" instead of "P" and in the case of IGST refund cases stuck into Error Code SB003. https://www.taxtmi.com/circulars?id=57424 Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately. Circulars Customs Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57424