Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases

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..... 18 PUBLIC NOTICE NO. 54/2018 Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases reg. Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos. 15/2018-Customs dated 06.06.2018 , 05/2018-Customs dated 23.02.2018 and 08/2018-.Customs dated 23.03.2018 wherein an alternative mech .....

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..... 003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shipping bill is a .....

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..... processing of IGST refund claims stuck due to SB003 error in the manner similar to SB005 error. 3. Any difficulty faced in the implementation of the above may be brought to the notice to the Assistant Commissioner of Customs, Drawback and IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata - 700052. (R.P. SINGH) COMMISSIONER OF CUSTOMS (AIRPORT ADMN,) CUSTOM HOUSE, K .....

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