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    <title>Customs - Refund of IGST on Export - Extension of date of SB005 alternate mechanism cases &amp; clarification in other cases</title>
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    <description>Extension of the IGST refund alternate mechanism to shipping bills filed up to 28.02.2018 allows officer-mediated correction of SB005 invoice mismatch cases to facilitate refund processing. For SB006 EGM errors, final Bill of Lading or custodian confirmation may replace the transference copy. As a one-time exception, officers may verify IGST payment status through GSTN returns where exporters wrongly declared payment status, and exporters should check ICEGATE and approach jurisdictional officers for rectification.</description>
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