IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - Customs - TRADE NOTICE NO. 03/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) INLAND CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI-110020. C.N0. VIII/ICD/TKD/DBK/IGST Refund/131/2018/6443-6462 Dated: 06.09.2019 TRADE NOTICE NO. 03/2019 Subject:- IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - reg. Attention of all exporters, Custom brokers and members of the trade is invited to Circular No 26/2019- Customs dated 27.08.2019 wherein it has been communicated that 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 as regards an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) which was provided for shipping bills filed till 15.11.2018. 2. In this regard, it has been observed that 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, 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 such cases covered under Circular 40/2018-Customs dated 24.102018 to Shipping Bills filed up to 31.07.2019. 3. All Customs Brokers Trade Associations are requested to give wide publicity to the contents of this 'Trade Notice' amongst their members in particulars and trade in general. Commissioner ICD, TKD (Export) New Delhi