https://www.taxtmi.com/circulars?id=61838 IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port). en-us Tue, 01 Jan 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61838 IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port). Circulars Customs Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61838