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

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..... Dated: 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 bee .....

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..... B. This happens mostly in cases where an entity filing shipping bill 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 cla .....

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