Refund of IGST on export of Goods on payment of Duty- clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors - Customs - PUBLIC NOTICE NO. 27/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI - 600027. F. No.: S.Misc.230/2018-EXP(Air) Dated: 19.07.2018 PUBLIC NOTICE NO. 27/2018 Sub: Refund of IGST on export of Goods on payment of Duty- clarification in case of SB003 errors and extension of date in SB005 other cases using officer Interface for rectification of errors - reg. ******** It may be recalled that in Circular 15/2018 - Customs date 06.06.2018 CBIC has provided for 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 the 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. 2. The matter has been examined. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under para 2 of the Circular 15/2018-Customs. The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis. 3. CBIC has issued Circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018 and 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 programmes 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 (from 16th July 2018 to 31st July 2018) giving high priority to the interest of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 30.06.2018. 4. Further, the facility of rectification through Officer Interface is also extended in case of other error-s mentioned in Circulars (8/2018 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 extensions are not likely to be considered in future. 5. Difficulties if any, may be brought to the notice of the below mentioned officers for further guidance. a. Smt. N. Kavitha, Deputy Commissioner . Contact No. 9176586315. b. Shri P. Ganesan, Assistant Commissioner. Contact No. 94440 54360. Landline: 044-2256 9621. Email: [email protected] (N. PADMASRI) COMMISSIONER OF CUSTOMS