IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - Customs - PUBLIC NOTICE NO. 63/2019

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF COMMISSIONER OF CUSTOMS, CHENNAI- IV 60, RAJAJI SALAI, CUSTOM HOUSE, CHENNAI 600001 F. No: S. Misc 02/2019-AM(CH-IV) Dated: 29.08.2019 PUBLIC NOTICE NO. 63/2019 Sub: IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - Reg. Kind attention of the members of the trade (importer / exporters / customs brokers) and all persons concerned is invited to the above mentioned Subject. 2. CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dated 24.10.2018 wherein an alternative mechanism with ah officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 15.11.2018. 3. 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 recent announcement by Hon'ble Finance Minister., giving high priority to the interests of exporters, it has been decided by the, Board to extend the rectification facility for all cases covered under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills filed up to 31.07.2019. 4. Any difficulties, in this regard, may be brought to the notice of the Commissioner of Customs (Chennai-IV Commissionerate). (SUDHA ROKA) COMMISSIONER OF CUSTOMS (CHENNAI-IV COMMISSIONER-ATE)