IGST Export Refunds- Extension in SB005 alternate mechanism up to 31.07.2019 and revised process in certain cases having mis- match between GSTR-I and GSTR-3B

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..... P.B. No. 5400, C.R. Building, Queen's Road, Bangalore - 560 001 C. NO. VIII/09/09/2018 City cus Tech-PN Dated: 03.09.2019 Public Notice No.15/2019 Sub: IGST Export Refunds- Extension in SB005 alternate mechanism up to 31.07.2019 and revised process in certain cases having mis- match between GSTR-I and GSTR-3B-reg. .....

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..... 3. These errors are SB005 (Invoice details Mis-match), SB003 (GSTIN Mis-match errors), SB000 (only the cases where IGST amount is not reflected in the Shipping Bills but paid in GST Returns) and the cases where the exporters have received the IGST Refund lesser than the claimed amount. 4. The cases, where records could not be transmitted from GSTN to Customs Systems due to payment .....

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