https://www.taxtmi.com/circulars?id=62782 An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill. en-us Fri, 25 May 2018 00:00:00 +0530 Sat, 12 Oct 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62782 An officer interface in ICES is now functional to permit Customs officers to verify IGST payment from GST return data and sanction refunds where exporters misdeclared IGST status (handled like SB005 invoice-mismatch cases). Shipping bills with error code SB003 involving GSTIN mismatch or only PAN declaration-where returns exist under another GSTIN with the same PAN-may also be refunded via the officer interface, provided the GST-registered unit furnishing the returns gives an undertaking waiving any claim to IGST refund for that shipping bill. Circulars Customs Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62782