https://www.taxtmi.com/article/detailed?id=14765 SB0003 arises when export IGST refund processing is blocked by discrepancies between Customs shipping bill data and GST filings or by unlinked IGST payments. Corrective steps are to verify and amend shipping bill fields (GSTIN, invoice number/date, HSN, IGST amount), ensure IEC linkage, confirm IGST payment visibility on the GST portal, file an amended shipping bill if needed, and then submit an IGST refund application with required documents. Persisting linkage issues should be escalated to Customs or GST helpdesks, and recurring classification uncertainty may warrant an Advance Ruling. en-us Tue, 08 Jul 2025 08:37:02 +0530 Tue, 08 Jul 2025 08:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14765 SB0003 arises when export IGST refund processing is blocked by discrepancies between Customs shipping bill data and GST filings or by unlinked IGST payments. Corrective steps are to verify and amend shipping bill fields (GSTIN, invoice number/date, HSN, IGST amount), ensure IEC linkage, confirm IGST payment visibility on the GST portal, file an amended shipping bill if needed, and then submit an IGST refund application with required documents. Persisting linkage issues should be escalated to Customs or GST helpdesks, and recurring classification uncertainty may warrant an Advance Ruling. Articles Customs - Import - Export - SEZ Tue, 08 Jul 2025 08:37:02 +0530 https://www.taxtmi.com/article/detailed?id=14765