Refund of IGST on export of Goods-extension of date in SB005 alternate mechanism cases and Clarification in other cases - Customs - PUBLIC NOTICE No. 14/2018.

OFFICE OF THE COMMISSIONER OF CUSTOMS AIR CARGO EXPORT NEAR IGI AIR PORT NEW DELHI-110037 C. No. VIII/ACE/DBK/IGST HELPDESK/156/2017/3337-47 Dated: 07.06.2018 PUBLIC NOTICE No. 14/2018. Subject: Refund of IGST on export of Goods-extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg. Attention of all Exporters, CHA's and other stake holders is drawn to CBEC Circular No's 09/2018, customs dated 23.02.2018, 08/2018 Customs dated 23.03.2018 and 12/2018-Customs 29.05.2018 and (this office Public Notice No. 36/2018 dated 30.05.2018) wherein an alternative mechanism with officer interface to resolve invoice mismatches was provided tot the shipping bills tiled till 28.02.2018. Although the cases having SB005 error have now ebbed due to continuous outreach done by the Board and increased awareness amongst the trade, however, some exporters nevertheless, continue to make errors in filing invoice details in the shipping bill and the GST returns. 2. In this regard, your attention is invited to the Circular No. 15/2018 dated 06.06.2018, wherein the CBIC has decided to extend the facility of officer interface for Shipping Bills filed upto 30.04.2018. Therefore, all the concerned exporter's are requested to submit the concordance table in form of Annexure 'A as prescribed in Circular No. 5/2018 dated 2102.2018 so that the SB005 error can be rectified with officer interface and their IGST refund claim may be processed. 3. Apart fromSB005 errors, IGST refunds are also stuck on account of SB003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSJR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shipping bill is a registered office and the entity which has paid the IGST is manufacturing unit/other office or vice versa. However, in all such cases, entity claiming refund (one which has filed the Shipping bill) will give an undertaking to the effect that its other office (one which has paid IGST) shall not claim any refund or any benefit of the amount of IGST so paid. The undertaking shall be signed by authorized persons of both the entities. This undertaking has to be submitted to the Customs officer at the port of export. 4. Any difficulty in implementation of this Public Notice shah be reported to the Joint Commissioner, ACC Export, New Custom House. Near IGI Airport, New Delhi. It is again emphasized that this office is taking ail possible steps to alleviate the difficulties associated with IGST refunds. (Sunil K Sinha) COMMISSIONER