Refund of IGST on export of goods — Extension of date in SB005 alternate mechanism cases and Clarification in other cases - Customs - PUBLIC NOTICE NO. 23/2018

OFFICE OF THE COMMISSIONER OF CUSTOMS, EXPORT INLAND CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI-110020 C. NO. VIII/ICD/TKD/DBK/IGST Refund/109/2018/ Dated: 09.06.2018 PUBLIC NOTICE NO. 23/2018 Subject: Refund of IGST on export of goods - Extension of date in SB005 alternate mechanism cases and Clarification in other cases - regarding. Attention of exporters, Customs Brokers and all members of trade is invited to the Board's Circular No. 15/2018-Customs dated 6th June, 2018 wherein it has been communicated that in continuatuation of earlier Circular No. 05/2018-Customs dated 23.02.2018 and 08/2018-Customs dated 23.03.2018, the alternate mechanism with officer interface to resolve invoice mismatches (error code SB005) has been further extended to shipping bills filed upto 30.04.2018. 2. Accordingly, all exporters with shipping bills filed upto 30.04.2018 and having error code SB005 are suggested to submit duly filled up shipping bill-wise Concordance Table (Annexure A) for rectification in respect of error code SB005. 3.1 Apart from SB005 errors, IGST refunds are also stuck on account of SB003 errors on the Customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the shipping bill and the one filing the GSTR-l/GSTR-3B. 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. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of the entities are different but PAN is same. 3.2 However, in all such cases, entity claiming refund (one which has filed shipping bill)will give an undertaking to the effect that its other office (one which paid IGST) shall not claim any refund or any benefit of the amount of IGST so paid (Annexure B ). The undertaking shall be signed by authorised persons of both the entities. This undertaking has to be submitted to the Customs Officer at the port of export. Such cases (with error code SB003) will be processed in the manner similar to the one in rectification of error SB005 4. The duly filled shipping bill-wise Concordance Tables in Annexure A and/or Undertaking in Annexure B, may also be sent through e-mail on the following e-mail addresses: (i) abhishek.gupta81 @nic.in (ii) [email protected] Encl.: Annexure - A B Joint Commissioner, [CD, Tughlakabad, New Delhi