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 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 Exporter, Customs Broker and Traders is invited to board s Circular no. 15/2018-Customs issued vide F. No. 450/119/2017-Cus IV dated 6 th June 2018 . 2. CBIC has issued Circular No s 05/2018-Customs dated 23.02.2018 and 08/2 .....

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..... art from SB005 errors, IGST refunds are also stuck on account of SB003 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 .....

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..... DG Systems have developed this utility now which would facilitate processing of IGST refund claims stuck due to SB003 error in the manner similar to SB005 error. 4. Difficulties, if any, may be brought to the notice of the undersigned. Sd/- 07.06.2018 (RAMESH CHANDER) Commissioner of Customs (Export), New Customs House, Mumbai. - Circular - Trade Notice - Public Notice - .....

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