https://www.taxtmi.com/article/detailed?id=17372 Under Rule 96, a shipping bill for IGST-paid exported goods is deemed to be the refund application only after GSTR-3B filing, Export General Manifest filing, and matching of shipping-bill and GSTR-1 invoice details. SB005 concerns invoice or shipping-bill data discrepancies, while SB006 concerns missing or inconsistent Export General Manifest data. GST-return errors may be corrected through Table 9A, but shipping-bill-side discrepancies may require customs reconciliation through a concordance table. Exporters should verify invoice, shipping-bill, manifest, registration, authentication, and return-data compliance before seeking automated refund processing. en-us Wed, 09 Sep 2026 08:21:05 +0530 Wed, 09 Sep 2026 08:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17372 Under Rule 96, a shipping bill for IGST-paid exported goods is deemed to be the refund application only after GSTR-3B filing, Export General Manifest filing, and matching of shipping-bill and GSTR-1 invoice details. SB005 concerns invoice or shipping-bill data discrepancies, while SB006 concerns missing or inconsistent Export General Manifest data. GST-return errors may be corrected through Table 9A, but shipping-bill-side discrepancies may require customs reconciliation through a concordance table. Exporters should verify invoice, shipping-bill, manifest, registration, authentication, and return-data compliance before seeking automated refund processing. Articles Goods and Services Tax - GST Wed, 09 Sep 2026 08:21:05 +0530 https://www.taxtmi.com/article/detailed?id=17372