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    <title>Customs - Refund of IGST on Export - Invoice mis-match Cases - Alternative Mechanism with Officer Interface - Communication of guidelines</title>
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    <description>An alternative Customs EDI officer interface permits authorised officers to reconcile invoice data between GSTN and Customs and sanction IGST refunds where GSTR-1/Table 6A invoice details are correct despite shipping bill variance. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will verify invoice mapping, IGST taxable values and amounts, adjust for short shipment if needed, and approve scroll amounts after drawback deduction. All refunds will be credited electronically through PFMS; manual payments are prohibited. The procedure applies only to shipping bills filed up to 31 December 2017.</description>
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      <description>An alternative Customs EDI officer interface permits authorised officers to reconcile invoice data between GSTN and Customs and sanction IGST refunds where GSTR-1/Table 6A invoice details are correct despite shipping bill variance. Exporters must submit a certified concordance table mapping GST invoices to shipping bill invoices; officers will verify invoice mapping, IGST taxable values and amounts, adjust for short shipment if needed, and approve scroll amounts after drawback deduction. All refunds will be credited electronically through PFMS; manual payments are prohibited. The procedure applies only to shipping bills filed up to 31 December 2017.</description>
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