https://www.taxtmi.com/circulars?id=58593 The shipping bill filed with a valid EGM and prescribed GST return is deemed to be the application for IGST refund; Customs' IGST refund module automatically matches GSTN transmitted invoice level return data with shipping bill data in ICES/ICEGATE and processes refunds when validation succeeds. Failures arise from transmission or invoice/shipping bill mismatches and eligibility conditions; common error codes (SB000-SB006) identify issues and prescribe corrections, chiefly amendments in GSTR 1 via Form 9A or obtaining EGM filing from carriers, with bank/PFMS validation and IEC status also affecting disbursement. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 24 Dec 2018 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58593 The shipping bill filed with a valid EGM and prescribed GST return is deemed to be the application for IGST refund; Customs' IGST refund module automatically matches GSTN transmitted invoice level return data with shipping bill data in ICES/ICEGATE and processes refunds when validation succeeds. Failures arise from transmission or invoice/shipping bill mismatches and eligibility conditions; common error codes (SB000-SB006) identify issues and prescribe corrections, chiefly amendments in GSTR 1 via Form 9A or obtaining EGM filing from carriers, with bank/PFMS validation and IEC status also affecting disbursement. Circulars Customs Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58593