Refund of IGST on export of goods — Extension of date in SB005 alternate mechanism cases and Clarification in other cases

Refund of IGST on export of goods — Extension of date in SB005 alternate mechanism cases and Clarification in other cases https://www.taxtmi.com/circulars?id=62758 The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications. en-us Sat, 09 Jun 2018 00:00:00 +0530 Fri, 11 Oct 2019 15:27:00 +0530 TaxTMI RSS Generator Refund of IGST on export of goods — Extension of date in SB005 alternate mechanism cases and Clarification in other cases https://www.taxtmi.com/circulars?id=62758 The alternate mechanism to resolve SB005 invoice mismatches is extended to shipping bills filed up to 30.04.2018 and requires submission of a shipping bill-wise Concordance Table (Annexure A). For SB003 errors arising from differing GSTINs where both entities share the same PAN, Customs permits correction if the shipping bill filer submits a joint undertaking (Annexure B) signed by authorised persons of both entities stating the IGST paying office will not claim refund; such SB003 cases will be processed like SB005 rectifications. Circulars Customs Sat, 09 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62758