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    <title>Refund of IGST on export of Goods - Extension of date in SB005 alternate mechanism cases and Clarification in other cases</title>
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    <description>Extension of an officer-mediated correction mechanism for IGST refund claims arising from SB005 invoice mismatches is provided for shipping bills filed up to 30.04.2018; exporters must align invoice details with GST filings. A correction facility is also permitted for SB003 errors where GSTINs differ but PANs are the same, subject to an undertaking by the refund claimant that the other office which paid IGST will not claim the refund; the signed undertaking must be submitted to the Assistant Commissioner (Drawback), Custom House, Visakhapatnam. A DG Systems correction tool will facilitate processing.</description>
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      <description>Extension of an officer-mediated correction mechanism for IGST refund claims arising from SB005 invoice mismatches is provided for shipping bills filed up to 30.04.2018; exporters must align invoice details with GST filings. A correction facility is also permitted for SB003 errors where GSTINs differ but PANs are the same, subject to an undertaking by the refund claimant that the other office which paid IGST will not claim the refund; the signed undertaking must be submitted to the Assistant Commissioner (Drawback), Custom House, Visakhapatnam. A DG Systems correction tool will facilitate processing.</description>
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