https://www.taxtmi.com/circulars?id=61856 IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off. en-us Tue, 02 Apr 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61856 IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off. Circulars Customs Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61856