Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases

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.... Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases reg. Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos. 15/2018-Customs dated 06.06.2018, 05/2018-Customs dated 23.02.2018 and 08/2018-.Customs dated 23.03.2018 wherein an alternative mechanism with officer interface to resolve invoice m....

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.... there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shipping bill is a registered office and the entity which has paid the I....