IGST Export Refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation cess - Customs - PUBLIC NOTICE NO. 13/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU 560001- C.NO.VIII/09/05/2018 City cus. Tech Dated: 28.08.2019 PUBLIC NOTICE NO. 13/2019 Subject: IGST Export Refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation cess-Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular Nos. 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018, 22/2018-Customs dated 18.07.2018, 40/2018 dated 24.10.2018 and corresponding Public Notices Nos. 07/2018 dated 07.03.2018, 11/2018 dated 27.03.2018, 16/2018 dated 08.06.2018, 20/2018 dated 30.07.2018, 28/2018 dated 26.10.2018 issued by this office wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 30.06.2018. 2. Board vide Circular No. 26/2019-Customs dated 27.08.2019 has decided to extend the rectification facility to Shipping Bills filed up to 31.07.2019. Further, Board vide the said Circular has issued instructions/ guidelines regarding processing and sanction of differential IGST refund owing to the difference in the refund scroll amount and the IGST amount actually paid by the exporters. The said instructions/ guidelines may be followed with utmost care as this facility can be used only once for each SB to sanction the revised IGST amount. 3. All the eligible exporters are advised to come forward for rectification of the mistakes to enable sanction of balance refund amount. 4. Copy of said Board's Circular No. 26/2019-Customs dated 27.08.2019 is enclosed herewith for strict compliance. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office. (BASWARAJ NALEGAVE) (COMMISSIONER