Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017 - Customs - Public Notice No. 98/12018

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIR CARGO COMPLEX) NSCBI AIRPORT, DUM DUM, KOLKATA- 700 052 F.No.S41(Misc)-64/2017 CCX(Pt.) Dated: 26/10/2018 Public Notice No. 98/12018 Subject : Rectification of EGM errors (SB002 or SB006), SB005, SB001 SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017 reg. Attention of all the exporters, their authorised representatives, Customs Brokers, Airlines, Freight Forwarders, Export Promotion Councils and all members of Trade are invited to Public Notices Nos.08/2018 dated 06.02.2018 , 12/2018 dated 19.02.2018 , 50/2018 dated 31.05.2018 , 54/2018 dated 08.06.2018 and 73/2018 dated 20.07.2018 . Reference is also invited to Boards Circular No.05/2018-Customs dated 23.02.2018 , No.08/2018-Customs dated 23.03.2018 , No.12/2018-Customs dated 29.05.2018 , No.15/2018-Customs dated 06.06.2018 and No.22/2018-Customs dated 18.07.2018 on the above subject. 2. In continuation of the above referred Public Notices, exporters and others are once again requested to advise their respective air lines to file the EGM correctly before the departure of the flight. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not migrate to the Final Scroll. Unless, the Shipping Bills figures in the Final Scroll of IGST, the exporters will not be able to get IGST Refund credited in their bank accounts. 3. The list of the exporters and their shipping Bills having EGM errors (SB002 or SB006) is enclosed herewith as Annexure-A for information of the concerned exporters. 4. The exporters may approach the concerned air lines and Shri D. Roy, Deputy Commissioner of Customs, IGST Refund Section or Superintendent EDI, Air Cargo Complex, NSCBI Airport for issues related to EGM errors. 5. A list of exporters and Shipping Bills having 'Invoice mismatch errors' (S13005) is enclosed herewith as Annexure-B . 6. The exporters who have not yet submitted their documents as per Circular No. 05/2018-Customs dated 23.02.2018 and No.08/2018-Customs 23.03.2018 , are once again advised to submit self-certified copies of relevant GSTR1/Table6A, GSTR3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. Moreover, as per Circular 15/2018-Customs dated 06.06.2018 , and 22/2018-Cus. Dated 18/07/2018 Board has decided to extent the facility of Officer Interface to Shipping Bills filed up to 30.06.2018. 7. Solutions have also been advised for IGST refunds held up on account of SB003 error . This errors occurs when there is a mismatch between GSTIN entity mentioned in the S/Bill and the one filing GSTR-1/GSTR3b . Nos. of S/Bills having error code 'SB003' upto 30.06.2018 is 'NIL' pertaining to Commissionerate of Customs (A A), Kolkata. 8. Further, a list of S/Bills having 'Errors in Shipping Bills details (SB001) ' is enclosed herewith as Annexure-C . This errors occurs mainly due to error in S/Bill date in GSTR-1. Hence, the concerned exporters have to rectify their GSTR-1 Returns for IGST Refund. 9. Difficulty, if any may be brought to the notice of Deputy Commissioner of Customs, IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata. (Manish Chandra) COMMISSIONER OF CUSTOMS (AIRPORT ADMN,) CUSTOM HOUSE, KOLKATA