https://www.taxtmi.com/circulars?id=59193 Extension of a rectification mechanism allows exporters to claim differential IGST, including compensation cess, for scrolled shipping bills filed up to 15.11.2018 where SB/GSTR 1 invoice mismatches or errors led to reduced refund scrolls. Eligibility is limited to scrolled shipping bills, usable once per bill; claimants must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback & IGST Refund) or email a scanned copy. Exporters remain responsible for ensuring matching invoice and IGST details between GSTR 1 and the Shipping Bill. en-us Tue, 13 Nov 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59193 Extension of a rectification mechanism allows exporters to claim differential IGST, including compensation cess, for scrolled shipping bills filed up to 15.11.2018 where SB/GSTR 1 invoice mismatches or errors led to reduced refund scrolls. Eligibility is limited to scrolled shipping bills, usable once per bill; claimants must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback & IGST Refund) or email a scanned copy. Exporters remain responsible for ensuring matching invoice and IGST details between GSTR 1 and the Shipping Bill. Circulars Customs Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59193