Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors-reg.

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..... entral Board of Indirect Taxes and Customs) ***** Room No.227-B, North Block, New Delhi dated 18th July, 2018 To, All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Director Generals under CBIC. Subject: Refund .....

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..... STIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Para 2 of Circular 15/2018-Customs . The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis. 3. CBIC has issued circulars 05/2018-Customs dated 23.02.2018 , 08/2018-Customs dated 23.03.2018 and 15/2018-Customs dated 06.06.2018 wherein an alternative mechanism w .....

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..... . However, at the same time, exporters are advised to henceforth ensure due diligence and discipline to avoid such mismatch errors as such extensions are not likely to be considered in future. 5. Field formations may, therefore, take necessary steps to bring these changes to the knowledge of exporters. 6. Difficulties, if any, may be brought to the notice of the Board. Hindi version follows. .....

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