Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectificatin of errors - Customs - PUBLIC NOTICE NO. 71/2018

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT ADMN) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) - 64/2017CCX/Pt Date-20.07.2018 PUBLIC NOTICE NO. 71/2018 Subject: Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 other cases using officer Interface for rectificatin of errors reg. Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos. 22/2018-Customs dated 18.07.2018 and Circular No. 15/2018- Customs dated 06.06.2018 on the above mentioned subject. 2. Vide Circular 15/2018-Cus dated 06.06.2018 , CBIC has provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed. 3. In this regard, as PAN is embadded in the GSTIN, CBIC has decided to accord similar treatment to such cases as are already covered under para 2 of Circular 15/2018-Customs . The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis. 4. Further, CBIC has issued Circular No. 05/2018-Customs dated 23.02.2018 , Circular No. 08/2018-Customs dated 23.03.2018 and Circular No. 15/2018-Customs dated, 06.06.2018 wherein an alternative mechanism with an officer 'interface to resolve invoice mismatches (SB005 error) was provided for the Shipping Bills filed till 30.04.2018. Despite wide publicity and outreach programs to make exporters aware about the need to have identical details in invoices given in Shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the ongoing Refund Fortnight, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 30.06.2018. 5. Further, the facility of rectification through Officer Interface is also extended in case of other errors mentioned in Circulars ( 08/2018- Customs and 15/2018-Customs ) for Shipping Bills filed up to 30.06.2018. However, at the same time, exporters are advised to henceforth ensure due diligence and discipline to avoid such mismatch errors as such extentions are not likely to be considered in future. 6. Any difficulty faced in the implementation of the above may be brought to the notice to the Assistant Commissioner of Customs, Drawback and IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata - 700052. (R.P. SINGH) COMMISSIONER OF CUSTOMS (AIRPORT ADMN,) CUSTOM HOUSE, KOLKATA