TMI BlogIGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation CessX X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 Dated:- 31.10.2018 PUBLIC NOTICE No. 30/2018 Subject: IGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess -reg. Attention of all the exporters, Customs Brokers, other stakeholders and members of the trade is drawn to CBIC Circular No. 40/2018 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure 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. Therefore, all the concerned exporters are requested to submit the Concordance Table in for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake by the customs officer while sanctioning the refund through officer interface. 4. The Directorate of Systems has now provided a facility in ICES for the processing and sanctioning of the eligible differential IGST refund. The facility would be officer interface based and is similar to the procedure for processing certain SB005 refund claims refer Circular No 05/2018-Customs da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be noted that only those SBS which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter while submitting the RRR as no further provision will be available for revising the refund sanction again. 8. Any difficulty in imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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