Customs - 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. 35/2018-Customs

OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada - 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2017-Cus.Tech.(PF-I) Date: 20.07.2018 PUBLIC NOTICE No. 35/2018-Customs Subject : Customs - 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-Regarding.. ***** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Circular No. 22/2018-Customs dated 18.07.2018 (Ref. link http://www.cbic.gov.in) of Central Board of Indirect Taxes and Customs, New Delhi on the subject. The guidelines / instructions communicated by Board vide Circular No's 05/2018- Customs dated 23.02.2018 and 08/2018-Customs dated 23.03.2018 were communicated vide this office Public Notice No's 09/2018-Customs, dated 27.02.2018 and 12/2018-Customs dated 26.03.2018 respectively. The guidelines / clarification on the subject communicated vide the Circular dated 18.07.2018 are as below: 2. It may be recalled that in circular 15/2018-Customs dated 06.6.2018, 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 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. 3. 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 Circular 15/2018-Customs. The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis. 4. 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, 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 (8/2018-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 extensions are not likely to be considered in future. 6. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction ?) and approach the jurisdictional officer for rectification of any errors and for expeditious disbursal of Refund. 7. Action to be taken in terms of the decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. (SUDHA KOKA) COMMISSIONER