Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match (SB003), EGM/Stuffing errors (SB002 or SB006) and filing of claim for IGST Refund - Customs - Public Notice No. 01/2019

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) CUSTOM HOUSE 15/1 STRAND ROAD KOLKATA-700 001. File No.-S34M-193/2018 Dbk Date:-01.01.2019 Public Notice No. 01/2019 Sub: Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match (SB003), EGM/Stuffing errors (SB002 or SB006) and filing of claim for IGST Refund Attention of the Exporters, Custom House Brokers, all Carriers/ Shipping Lines/ Steamer Agents and all Members of Trade is directed towards Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and Public Notice No. 116/2018 dated 03.12.2018. Board's Circular Nos 05/2018-customs dated 23.02.2018, 08/2018-customs dated 23.03.2018, 12/2018-cusotms 29.05.2018, 15/2018-Customs dated 06.062018, Circular No. 22/2018-Customs dated 18.07.2018 and Circular No. 40/2018-Customs dated 24.102018 are also to be referred on the above subject. 2. In continuation of the above referred Public Notice, exporters are once again requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the Ship. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the Exporters will not be able to get IGST Refund credited to their Bank Accounts. 3. The list of exporters and their Shipping Bills having EGM/ Stuffing errors (SB002 or SB006) is enclosed herewith as Annexure-A for information of the concerned exporters. 4. The exporters may approach the HELP DESK in Export Department, 1 st Floor, Custom House, Kolkata for issues related to EGM Errors. 5. A list of exporters and their Shipping Bills having 'Invalid Invoice Number Error' (SB005) is enclosed herewith as Annexure-B. 6. The exporters who have not yet submitted their documents as per Circular 0512018-customs dated 23.02.2018 and Circular 0812018-customs dated 23.03.2018 are once again advised to submit self-certified copies of relevant GSTRI/ Table 6A, GSTR 3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. 7. Circular No. 40/2018-Customs dated 24.10.2018 applies to cases wherein the Exporters have received less amount of IGST Refund than the IGST paid in GST Returns. The Exporters can claim the differential amount by submitting a duly filled and signed Revised Refund Request (RRR) annexed to the Public Notice No_ 101/2018 dated 31 .10.2018 issued by this Commissionerate to the Assistant/ Deputy Commissioner, IGST Refund Cell (Port), Custom House, Kolkata Once the revised amount is approved by the designated ACIDC in the System, a fresh scroll will be available for generation for the differential amount only, This facility would be available only for cases where Shipping Bills have been filed till 15.11.2018. 8. Solutions have also been devised for IGST refunds held up on account of SB003 error. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping Bill and the one filing GSTR-1/GSTR-3B. A list of exporters and their Shipping Bills having 'SB003 Error' is enclosed herewith as Annexure-C. 9. Further, a list of Shipping Bills having 'Errors in Shipping Bills details' (SB001) is enclosed herewith as Annexure-D. This error occurs mainly due to error in Shipping Bill Date in GSTR-I. Hence, the concerned Exporters have to rectify their GSTR-I Returns for IGST Refund. 10. The exporters should submit the details for reconciliations and rectification to the IGST Refund Cell (Port). 11. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. (Manish Chandra) Commissioner of Customs (Port) Custom House, Kolkata