IGST refunds on exports-extension in SB005 alternate mechanism. - Customs - PUBLIC NOTICE. NO. 31/2020

GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AIR CARGO COMLEX NSCBI AIRPORT, KOLKATA: 700 052 F. No. 600(Misc)-4431/18CCI Dated: 22.04.2020 PUBLIC NOTICE. NO. 31/2020 Subject: IGST refunds on exports-extension in SB005 alternate mechanism. Attention of the importers, exporters. Customs Brokers and all other stakeholders is invited to Circular No. 22/2020-Cus dated 21.04.2020 on the above subject and previous Circulars 08/2018-Cus dated 23.03.2018, 15/2018 Cus dated 06.06.2018, 22/2018-Cus dated 18.07.2018, 40/2018-cun dated 24.10.2018 and 26/2019-Cus dated 27.08.2019 issued on resolution. 2. The above circulars 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 till today 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 count 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 up to 31.12.2019. 4. All members of the trade, exporters, shipping lines, customs brokers are duly advised again to make efforts to understand the problems due to mismatch of invoice resulting in SB005 error, and to invest time and due precautions for preventing error in the future. 5. In cane of any difficulty, the, specific inane may be brought to the notice of the ADC (AP ACC) (Deep Shekhar) Pr. Commissioner of Customs (AP ACC) Custom House, Kolkata