IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess

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..... .No. VIII/48-801/Cus/T/18 Date:11.12.218 Public Notice No. 33 /2018 Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg. Attention to all exporters, their authorized representatives and all other stakeholders is invited to CBEC Circular No. 40/2018-Customs dated 24.10.2018 on the subject mentioned above. .....

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..... tification facility to shipping bills filed up to 15.11.2018. However, it is reiterated that the exporters shall have to take care to ensure that the details of invoice, such as invoice number, IGST.paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. 4. It may be noted that SBs which have not been scrolled due .....

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..... got generated only for the IGST amount or, c. Typographical mistake by the customs officer while sanctioning the refund through officer interface. 5. In a bid to provide relief to exporters in respect of categories indicated at para 4 above, a facility has now been provide for the processing and sanctioning of the eligible differential IGST refund. This facility would be available only for cases .....

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