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Home» Circulars» Igst Refunds Clarification In Case Of Sb003 Errors Extension Of Date In Sb005 Other Cases Using Officer Interface For Rectification Of Errors Till 30 06 2018

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IGST - Refunds Clarification in case of SB003 errors Extension of date in SB005 & other cases using officer Interface for rectification of errors till 30/06/2018
 

 

CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)

Jhansi Castle, 4th Floor, 7, Cooperage Road, Mumbai - 400 001. India

Tel : +91 22 22021288 Website : www.//chemexcil.in

 


 

EPC/LIC/IGST_REFUNDS                                                                                                                                                    19/07/2018

 

ALL  MEMBERS OF THE COUNCIL

 

              

IGST Refunds

Clarification in case of SB003 errors

Extension of date in SB005 & other cases using officer Interface for rectification of errors till 30/06/2018

 

 

 

Dear Members,


This is further to CBIC circular No. 15/2018-Customs dated 06.6.2018 wherein a solution was provided for the rectification of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error.


It has been brought to the knowledge of the CBIC that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed..

 

Taking cognizance of the same, CBIC has now issued Circular No. 22/2018-Customs dated 18/07/2018 regarding 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.

 

 

The matter has been examined. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Para 2 of Circular 15/2018-Customs.

 

 

Further, 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 with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 30.04.2018. Despite wide publicity and outreach programmes, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the ongoing Refund Fortnight, it has been decided by the CBIC to extend the rectification facility to Shipping Bills filed up to 30.06.2018.

 

 

Further, the facility of rectification through Officer Interface is also extended in case of other errors mentioned in circulars (8/2018-Customs and 15/2018-Customs) for shipping bills filed up to 30.06.2018. 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.

 

Members are requested to take note of this new relaxation/ utility and do the needful accordingly. The Circular No.22/2018-Customs and dated 18/07/2018 is available for download using below link-

 

http://cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2018/circ22-2018cs.pdf


Thanking You,


Yours faithfully,

 

(S G BHARADI)
EXECUTIVE DIRECTOR

CHEMEXCIL
 
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