IGST refunds on exports-extension in SB005 alternate mechanism - Customs - Public Notice No. 28/2020

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA VISAKHAPATNAM - 530 035 F.N0.P3/20/2019-AM(Stats) Date :22.04.2020 Public Notice No. 28/2020 Subject: IGST refunds on exports-extension in SB005 alternate mechanism- reg. Attention of the all Exporters, Custom Brokers, Shipping Lines, and all stake holders is invited to Board's Circular no.22/2020-Cus dated 21.04.2020, on the above subject. 2 The earlier Board's Circulars Nos. 08/2018- cus dt 23.03.2018, 15/2018- cus dt 06.06.2018, 22/2018-cus dt 18.07.2018, 40/2018-cus dt 24.10.2018 and 26/2019-Cus dt 27.08.2019 on the above subject of SB005 error resolution, have been issued in the spirit of trade facilitation and as interim measures to help trade adapt and acclimatize to changing requirements in the GST era. However, representations have been received by Board on the same subject issue. There are still numerous Shipping Bills having invoice mismatches between the GST returns data and the customs data presented along with the Shipping Bills resulting in SB005 error. This results in blocking of the IGST refund disbursal, which is otherwise fully automated, except for the refund scroll generation. 3. The matter has been re-examined. Considering that the entire country is facing unprecedented challenges due to the COVID 19 pandemic , and that the exporters are facing genuine hard-ships due to the SB005 errors, it has now been decided to extend the facility of SB005 error correction in the Customs EDI system for Shipping Bills with date upto 31.12.2019. 4. All members of the trade, exporters, shipping lines, customs broker are duly advised again to make efforts to understand the problems due to mismatch of invoices resulting in SB005 error, and to invest time and due precautions for preventing such error in the future. 5. List of such shipping bills are being shown in the Custom House Website and also displayed in Custom House, Notice Board, Customs Brokers are also being communicated through their registered email wherever availabe Difficulty, if any, faced in implementation may be brought to the notice of Deputy Commissioner of Customs (IGST-Refunds), immediately, 7 Contents of this circular should be considered as Standing order for the purpose of officers and staff (Dr. DK. Srinivas) Principal Commissioner of Customs