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

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....: 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 earlier Circular No. 05/2018-Customs dated 23.02.2018 an....

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....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 effect that its other office (one which paid IGST) sha....