IGST Refund Week from 06.09.2019 to 12.09.2019 and Rectification of Invoice Mis-match (SB005), GSTN Number Mismatch (SB003), EGM/Stuffing errors (SB002), Mismatch in Shipping Bill details (SB001), Gateway EGM Error (SB006) - Customs - PUBLIC NOTICE No. 37/2019

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA VISAKHAPATNAM 530 035 F.N0.S23/214/2019-AP(1GST) Date: 04.09.2019 PUBLIC NOTICE No. 37/2019 Sub: IGST Refund Week from 06.09.2019 to 12.09.2019 and Rectification of Invoice Mis-match (SB005), GSTN Number Mismatch (SB003), EGM/Stuffing errors (SB002), Mismatch in Shipping Bill details (SB001), Gateway EGM Error (SB006). Attention of the Exporters, Custom House Brokers, all Carriers/ Shipping Lines/Steamer Agents and all Members of Trade is invited towards Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and Public Notice 34/2019 dated: 28.08.2019. Board s Circular Nos. 05/2018- Customs dated: 23.02.2018, 08/2018- Customs dated: 23.03.2018, 12/2018-Customs dated: 29.05.2018, 15/2018-Customs dated: 06.06.2018, Circular No: 22/2018- Customs dated: 18.07.2018 and Circular No: 40/2018 - Customs dated: 24.10.2018 and 26/2019 dated: 27.08.2019 are also referred on the above subject. 2. In continuation to 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 Account. 3. The exporters may approach the Export Department, Custom House, Visakhapatnam for issues related to EGM Errors. 4. In terms of the new Circular issued on 27 th August, 2019 all exporters who are facing issues related to error code SB003 SB005 are advised to submit self-certified copies of relevant GSTR1/Table 6A, GSTR 3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. 5. The facility to process Shipping Bill manually with Officer Interface for Errors SB003, SB005 and Supplementary IGST Refund would be available only for cases where Shipping Bills have been filed till 31.07.2019. 6. It is seen that in some cases EGM details are missing and the Shipping Bills is in Hist queue. The Integration Error Code for such Shipping Bills is USB006 . In such cases GATEWAY EGM is not filed or filed with some error(s) at Gateway Port. The Exporters/Shipping Lines are advised to file Gateway EGM in such cases. 7. It is seen that in some cases the Bank Account details provided in the EDI system are not correct or complete, which results in non-disbursal of IGST/Drawback/RoSL amount. The PFMS status of such IECs is either Response Awaited or Rejected. To resolve this issue, the exporters may contact EDI section or Drawback Unit at Custom House, Visakhapatnam with scanned copy of cheque, DGFT s IEC certificate and a request letter for updation of account details. 8. Visakhapatnam Customs is organising a Special IGST Refund week from 06.09.2019 to 12.09.2019. The exporters may approach the IGST Refund Section, 3rd Floor, Custom House, Visakhapatnam for issues related with IGST Refund. The contact no is 0891-2825136 and email address is [email protected] 9. The exporters should submit the details for reconciliations and rectification to the IGST Refund Cell. 10. Error Code wise exporters list uploaded onto http://www.vizagcustoms.gov.in 11. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of undersigned. (Dr. D. K. Srinivas) Principal Commissioner of Customs, Custom House, Visakhapatnam.