IGST REFUND-Special measures for liquidation/rectification of Shipping Bill Errors of pending IGST Refund-Regarding. - Customs - Public Notice No. 12 / 2024

Ministry of Finance Department of Revenue Office of the Commissioner of Customs Custom House, New Harbour Estate Thoothukudi 628004. Tel: 0461 2352655, 2352633 / Fax 0461 2352019 e-Office F. No . GEN/EPC/MISC/112/2024-POL I/2081878/2024 DATED : 26-06-2024 Public Notice No. 12 / 2024 Sub : IGST REFUND-Special measures for liquidation/rectification of Shipping Bill Errors of pending IGST Refund-Regarding. *********** With reference to the above-mentioned subject, kind attention of Exporter, Customs Brokers and other stake holders is drawn to the various efforts being made by the Central Board of Indirect Tax and Customs to liquidate pendency in IGST Refund Claims. 2. In this regard, it is, hereby, informed that IGST Refunds of many shipping bills are pending since July, 2017 due to error generated during validation of data from GSTN with the ICES, viz, SB001, SB002, SB003, SB004 SB005 and SB006. The IEC-wise/Period-wise details of all the shipping bills with error codes pending for IGST Refunds (enclosed) is available in the Customs House Tuticorin Website. 3. It is informed that each exporter has the provision to check the IGST validation status of their SBs in their ICEGATE account wherein the response/error-codes for each of the shipping bills can be ascertained for errors. 4. These errors can be rectified by the exporters. A detailed advisory of all the errors and rectification is attached in (enclosed). The errors related to shipping bills are:- Response Code Description SB000 Successfully Validated SB001 Invalid SB Details SB002 EGM not filed/filed incorrectly SB003 GSTIN Mismatch SB004 Record already received and validated SB005 Invalid invoice no./Invoice mismatch SB006 Gateway EGM not available PFMS Validation Errors Bank Account Details of Exporter not validated in PFMS 5. In order to facilitate the trade and liquidate the pendency of IGST refund on account of shipping bill errors, an IGST Refund Drive is being conducted from 01st July, 2024 to 15 th July, 2024 at this Custom House Tuticorin. During this drive, all shipping bills in respect of which data has been validated by GSTN but refund has not been disbursed will be processed on priority basis. Accordingly, IGST Refund Drawback Section, Custom House Tuticorin is entrusted to deal with the pending cases of export related refund claims. 6. The Exporters, and other stakeholders, are requested to avail the opportunity for claim of IGST Refund by following the instruction provided below: For rectification of:- i. SB002(EGM Error) and SB006(Gateway EGM Error):- The Exporter/authorized representative are advised to approach the EGM Cell with the copy of Bill of Lading, copy of endorsed Shipping Bill to ascertain the particular EGM error code. Subsequently, a job number generated from the EDI Section towards rectification of the particular EGM Error has to be submitted to EGM Cell to rectify the SB002(EGM Error) and SB006(Gateway EGM Error). ii. SB005(Invalid invoice no.):- The following documents need to be submitted to IGST refund section for rectification of SB005 errors: a. A request letter to DC/AC (IGST Refunds) with all details; b. Duly filled in shipping bill wise Concordance Table () (enclosed), c. Original SC-34 Challan towards payment of Rs. 1000/- per shipping bill for rectification of error. iii. PFMS Validation Errors:- Bank details i.e. Correct Account No., Bank Name, Branch Address, IFSC Code etc. to be updated through their ICEGATE Account. 7. Difficulty, if any, in the implementation of this public notice may be brought to the notice of the Deputy Commissioner of Customs (Drawback/IGST Refunds), Customs House Tuticorin (Nodal Officer). Also, the submission can be made at the following address: Shri. Dinesh Damodaran Deputy Commissioner of Customs, Drawback/IGST Refunds, Custom House, Tuticorin Contact No. : 9940699190 E-mail ID: [email protected]. VIKAS NAIR, COMMR(VN), O/o Commissioner- Customs-Tuticorin COMMISSIONER Note: Annexure A and Annexure B (lists) not reproduced since contains the details of Exports. For complete details, you may visit the original soruce.