https://www.taxtmi.com/circulars?id=62262 IGST refunds require Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM errors (SB002/SB006), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) prevent migration. Exporters and airlines must correct EGMs before departure, submit self certified GSTR 1/GSTR 3B and a Concordance Table to the IGST Refund Cell, and file a Revised Refund Request where differential refunds are claimed so approved amounts can be re scrolled for payment. en-us Fri, 08 Feb 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62262 IGST refunds require Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM errors (SB002/SB006), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) prevent migration. Exporters and airlines must correct EGMs before departure, submit self certified GSTR 1/GSTR 3B and a Concordance Table to the IGST Refund Cell, and file a Revised Refund Request where differential refunds are claimed so approved amounts can be re scrolled for payment. Circulars GST Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62262