TaxTMI 
TaxTMI 
IGST refund pending due to mismatch in the Custom Invoice Date (as per shipping bill) and the invoice date reported in GSTR-1, the amendment window has lapsed.
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....GST refund pending due to mismatch in the Custom Invoice Date (as per shipping bill) and the invoice date reported in GSTR-1, the amendment window has lapsed.<br>By: - YAGAY andSUN<br>Goods and Services Tax - GST<br>Dated:- 22-7-2025<br><br>It is a fairly common issue under GST - IGST refund pending due to mismatch in the Custom Invoice Date (as per shipping bill) and the invoice date reported in ....
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....GSTR-1, and now the amendment window has lapsed. Heres a step-by-step approach to resolve this: 1. Understand the Problem Clearly The most common mismatch scenarios: * Invoice date in GSTR-1 * Invoice date in Shipping Bill. * Shipping Bill details not correctly linked in GSTR-1. * Error in Port Code or invoice number formatting. Since amendment is not possible after 6 months under Rule....
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.... 59(5), regular rectification via GSTR-1 isn't available. 2. Use the CBIC ICEGATE Mechanism (Customs Side Revalidation) You should now move to Customs Side Revalidation as the only practical recourse. CBIC Circular No. 12/2018-Customs dated 29.05.2018 * Allows for manual intervention and refund sanction through officer intervention, if the delay or mismatch is explained and validated. ....
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....Action Steps: * Prepare a formal letter/application addressed to the Jurisdictional Customs Officer / Refund Officer. * Include: * Shipping Bill copies * GSTR-1 filed copy * GSTR-3B proof of tax payment * Explanation of mismatch * Bank details (cancelled cheque) * LUT/Bond copy (if applicable) * Self-declaration of no double claim * Request for revalidation of SB details in EDI....
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.... system to allow refund processing. * Follow up with ICEGATE Helpdesk if the problem is not resolved at the Customs end. You may also email [email protected] with subject "Request for Revalidation of SB for IGST Refund". 3. File Grievance on GST Portal and ICEGATE Register your issue officially: GST Portal: * Go to Help > Grievance Redressal > "Refund Related" * Mention exac....
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....t issue: GSTR-1 invoice date mismatch with SB, amendment window lapsed, refund stuck. ICEGATE Portal: * https://www.icegate.gov.in/ * File grievance online or call ICEGATE helpdesk. 4. RTI / Legal Recourse (If Delayed Unreasonably) If no resolution in 30-60 days: * File RTI to both GST and Customs asking for refund status and action taken. * As a last resort, consider approaching High C....
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....ourt via writ petition, especially if refund is large and unduly delayed. Summary Step Action 1 Draft a detailed explanation letter to Jurisdictional Customs Officer 2 Attach all necessary documents proving payment and export 3 Request for revalidation of shipping bill at ICEGATE 4 Raise grievances on GST and ICEGATE portals 5 Follow up regularly and escalate via RTI/legal if no resol....
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