Refund of IGST on export of goods — Extension of date in SB005 alternate mechanism cases and Clarification in other cases

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.... 09.06.2018 PUBLIC NOTICE NO. 23/2018 Subject: Refund of IGST on export of goods - Extension of date in SB005 alternate mechanism cases and Clarification in other cases - regarding. Attention of exporters, Customs Brokers and all members of trade is invited to the Board's Circular No. 15/2018-Customs dated 6th June, 2018 wherein it has been communicated that in continuatuation of earl....

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.... is a registered office and the entity which has paid the IGST is manufacturing unit/other office or vice versa. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of the entities are different but PAN is same. 3.2 However, in all such cases, entity claiming refund (one which has filed shipping bill)will give an undertaking to the....

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....E-A The Concordance between GST Invoice and export Invoice declared in Shipping Bill is as Name of the Exporter:- GSTIN:- Port Code: Concordance Table SI GST No. Invoice No/ Date SB No. SB Date: Taxable IGST SI Corresponding Taxable IGST Final Value Amount N SB Invoice Value Amount (Corrected) as per as per 0. No/Date ....