https://www.taxtmi.com/forum/issue?id=117068 CBIC Circular No. 04/2021 permits exporters to seek refunds despite mismatches between shipping bills and GSTR returns arising from incorrect placement in GSTR 3B; for shipping bills filed up to 31.03.2019, Circulars 12/2018 Cus. and 25/2019 Cus. apply and may be invoked to reconcile records and press refund claims. Claimants should first confirm whether the refund is time barred and note related instruments, including Circular No. 05/2021 and the notification imposing a fee for handling mismatch processing in the customs automated system. en-us Fri, 05 Mar 2021 19:38:08 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117068 CBIC Circular No. 04/2021 permits exporters to seek refunds despite mismatches between shipping bills and GSTR returns arising from incorrect placement in GSTR 3B; for shipping bills filed up to 31.03.2019, Circulars 12/2018 Cus. and 25/2019 Cus. apply and may be invoked to reconcile records and press refund claims. Claimants should first confirm whether the refund is time barred and note related instruments, including Circular No. 05/2021 and the notification imposing a fee for handling mismatch processing in the customs automated system. Discussion-Forum GST Fri, 05 Mar 2021 19:38:08 +0530 https://www.taxtmi.com/forum/issue?id=117068