IGST Refunds on exports unprocessed due to SB005 error- Reg. - Customs - Public Notice No. 10 / 2024

OFFICE OF PRINCIPAL COMMISSIONER OF CUSTOMS Customs House , Port Area Vishakhapatnam - 530001 F. No.CUS/DBK/MISC/685/2024-APPRG-IMP Date : 03.05.2024 Public Notice No. 10 / 2024 Subject : IGST Refunds on exports unprocessed due to SB005 error- Reg. **** Attention of all the exporters and Custom Brokers is invited to Board`s Circulars 5/2018-Cus. dated 23.02.2018/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt 16.07.2018, 40/2018 Cus. dt 24.10.2018, 26/2019 Cus. dt 27.08.2019 and 22/2020-Cus. dated 21.04.2020, 05/2021 dated 07.02.2021 on the above subject of SB005 error resolution. SB005 error is due to Invoice mismatch error. All exporters are advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other. Accordingly, an officer interface on the Customs EDI System has been enabled through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. In this regard, the list of shipping bills with the SB005 error in ICES have been annexed herewith. It is informed that for rectification of the SB005 error in shipping bills, the exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, in the format annexed as Annexure-A along with GSTR1 and Table 6A, if any, to the Asst Commissioner (IGST Refunds), Custom house, Visakhapatnam and payment of Rs.1000/- per shipping bill to be made as a fee towards rendering service for correlation and verification of claim. Difficulties, if any, may be brought to the notice of Asst Commissioner of Customs (IGST Refunds), Custom House, Visakhapatnam. ( N. SRIDHAR ) PR.COMMISSIONER OF CUSTOMS Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter: - GSTIN:- Port Code : SB No: SB Date: Concordance Table Sl no GST Invoice No / Date Taxable Value as per GST IGST Amount as per GST Sl. No Corresponding SB Invoice No. /Date Taxable Valueas per SB IGST Amount as declared per SB Final (corrected ) IGST Amount as per actual exports* 1 1. 2 3 4 2 5 3 * after reducing amount pertaining to Short shipment etc. I declare that all the details declared here are true to my knowledge and all items contained in the invoices have been exported out of India. I further declare that all the GST invoices pertaining to this Shipping Bill have been filed as part of GSTR1/ 6A in Common portal and is available for verification and refund. Place : Date : Authorised Signatory