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Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases
June, 11th 2018
                                                                Circular No.15/2018-Customs
                               F. No: 450/119/2017-CusIV
                                   Government of India
                                   Ministry of Finance
                                 Department of Revenue
                      (Central Board of Indirect Taxes and Customs)
                                                             Room No.227-B, North Block,
                                                             New Delhi dated 6th June, 2018
  All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central
  Tax / Customs (Preventive)
  All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs
  All Director Generals under CBIC.

  Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate
           mechanism cases and Clarification in other cases -reg.
  Sir/ Madam,
         CBIC has 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.
  Although the cases having SB005 error have now ebbed due to continuous outreach done
  by the Board and increased awareness amongst the trade, 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, Board 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.

  2.   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. 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 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.

3.   Field formations may, therefore, take necessary steps to bring these changes to the
knowledge of exporters.

4.   Difficulties, if any, may be brought to the notice of the Board. Hindi version follows.

                                                                              Yours faithfully

                                                                                (Zubair Riaz)
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