https://www.taxtmi.com/circulars?id=68778 Drawback and IGST refunds are delayed by EGM defects: SB002 (EGM not filed) and SB006 (gateway EGM missing) require exporters to get shipping lines/agents to file or supplement EGMs or seek revalidation from Exports/Drawback/IGST; SB005 (invoice number mismatch) often arises from data entry or dual invoice practices and may only be corrected by amending GSTR 1 where applicable, otherwise exporters must furnish assessed shipping bill, customs invoice, GST/tax invoice, GSTR 1, GSTR 3B and a transaction statement to the DBK & IGST section; stakeholders should monitor ICEGATE and act on Annexures listing affected shipping bills. en-us Fri, 25 Jul 2025 00:00:00 +0530 Thu, 28 Aug 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68778 Drawback and IGST refunds are delayed by EGM defects: SB002 (EGM not filed) and SB006 (gateway EGM missing) require exporters to get shipping lines/agents to file or supplement EGMs or seek revalidation from Exports/Drawback/IGST; SB005 (invoice number mismatch) often arises from data entry or dual invoice practices and may only be corrected by amending GSTR 1 where applicable, otherwise exporters must furnish assessed shipping bill, customs invoice, GST/tax invoice, GSTR 1, GSTR 3B and a transaction statement to the DBK & IGST section; stakeholders should monitor ICEGATE and act on Annexures listing affected shipping bills. Circulars Customs Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68778