https://www.taxtmi.com/circulars?id=58430 Refunds of IGST on exports require that the shipping bill, the export general manifest (EGM) and a valid GST return be filed; the shipping bill is deemed an application under Rule 96. Customs' IGST refund module automatically matches GSTN return data with shipping bill data in ICES at invoice level; successful matches (SB000) permit inclusion in the refund scroll. Mismatches yield codes SB001-SB006 (invalid SB details, EGM not filed, GSTIN mismatch, duplicate record, invalid invoice number, gateway EGM unavailable) and must be remedied by amending GSTR 1 via Form 9A, having carriers file/correct EGMs, contacting GSTN helpdesk, or validating PFMS bank details. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 17 Dec 2018 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58430 Refunds of IGST on exports require that the shipping bill, the export general manifest (EGM) and a valid GST return be filed; the shipping bill is deemed an application under Rule 96. Customs' IGST refund module automatically matches GSTN return data with shipping bill data in ICES at invoice level; successful matches (SB000) permit inclusion in the refund scroll. Mismatches yield codes SB001-SB006 (invalid SB details, EGM not filed, GSTIN mismatch, duplicate record, invalid invoice number, gateway EGM unavailable) and must be remedied by amending GSTR 1 via Form 9A, having carriers file/correct EGMs, contacting GSTN helpdesk, or validating PFMS bank details. Circulars Customs Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58430