https://www.taxtmi.com/circulars?id=62734 The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port. en-us Thu, 07 Jun 2018 00:00:00 +0530 Thu, 10 Oct 2019 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62734 The officer-mediated correction mechanism for resolving SB005 invoice mismatches has been extended; exporters must submit the prescribed concordance table (Annexure A) to enable rectification and processing of IGST refund claims. Additionally, where SB003 errors arise from differing GSTINs but the same PAN, Customs allows correction provided the refund claimant submits a signed undertaking from both entities that the other will not claim the IGST paid, to be filed with the Customs officer at export port. Circulars Customs Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62734