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    <title>IGST refunds on exports- SB005 Error Rectification alternate mechanism</title>
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    <description>Exporters may seek correction of SB-005 GST invoice and shipping-bill invoice mismatches for all past shipping bills, irrespective of filing date, through permanent officer-interface rectification. The prescribed procedure requires payment of Rs. 1,000 for correlation and verification and submission of a Concordance Table mapping GST invoices to corresponding shipping-bill invoices. Exporters must certify the accuracy of particulars, export of invoiced goods, and filing of relevant GST invoices in GSTR-1 or GSTR-6A for verification and refund.</description>
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      <description>Exporters may seek correction of SB-005 GST invoice and shipping-bill invoice mismatches for all past shipping bills, irrespective of filing date, through permanent officer-interface rectification. The prescribed procedure requires payment of Rs. 1,000 for correlation and verification and submission of a Concordance Table mapping GST invoices to corresponding shipping-bill invoices. Exporters must certify the accuracy of particulars, export of invoiced goods, and filing of relevant GST invoices in GSTR-1 or GSTR-6A for verification and refund.</description>
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