Home» Circulars» Igst Refunds Extension Of Date In Sb005 Alternate Mechanism Cases And Clarification In Other Cases Sb003

Dear Members,

As  informed earlier, CBIC had issued Circular No’s 05/2018-Customs dated 23.02.2018 and 08/2018-Customs dated 23.03.2018 wherein an alternative mechanism with officer interface to resolve invoice mismatches was provided for the shipping bills filed till 28.02.2018.

CBIC has now issued Circular No.15/2018-Customs dated 06/06/2018 whereby it is informed that although the cases having SB005 error have now reduced, however, some exporters nevertheless, continue to make errors in filing invoice details in the shipping bill and the GST returns.

Therefore, keeping in view the difficulties faced by the exporters in respect of SB005 errors,CBIC  has decided to extend the facility of officer interface to Shipping bills filed up to 30.04.2018.  However, the exporters are advised to align their export invoices submitted to Customs and GST authorities for smooth processing of refund claims.

Apart fromSB005 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.

Further, CBIC 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 registered office and the entity which has paid the IGST is manufacturing unit/other office or vice versa. However, in all such cases, entity claiming refund (one which has filed the Shipping bill) will give an undertaking to the effect that its other office (one which has paid IGST) shall not claim any refund or any benefit of the amount of IGST so paid.

The undertaking shall be signed by authorized persons of both the entities. This undertaking has to be submitted to the Customs officer at  the  port of export.  CBIC had some time back requested Directorate of Systems to develop a correction tool, on  lines of one developed for SB005, for sanction of refund in cases where PAN provided in Shipping Bill is same as PAN of GSTR 1.  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.

Members are requested to take note of this  new relaxation/ utility  and do the needful accordingly.       The  Circular No.15/2018-Customs dated 06/06/2018 is available for download using below link-

http://cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2018/circ15-2018cs.pdf

Thanking you,
Yours faithfully,
S.G BHARADI
EXECUTIVE DIRECTOR
CHEMEXCIL