• CCI AD FROM 5th April 2021

IGST refunds on exports-extension in SB005 alternate mechanism

Circular No. ES/435/2020-21                                                            18th February, 2021                                                                                                

URGENT & IMPORTANT

To: Members of the Council       

Sub: IGST refunds on exports-extension in SB005 alternate mechanism

Dear Member,

We would like to inform you that CBIC has issued Circular No. 5/2021- Customs dated 17th February, 2021 regarding IGST refunds on exports-extension in SB005 alternate mechanism.

Vide Board`s Circulars 5/2018-Cus. dt. 23.02.2018, 08/2018-Cus. dt 23.03.2018, 15/2018-Cus. dt 06.06.2018, 22/2018-Cus dt 16.07.2018, 40/2018-Cus. dt 24.10.2018, 26/2019-Cus. dt 27.08.2019 and 22/2020-Cus. dt. 21.04.2020 on the above subject of SB005 error resolution, the Board had provided the facility for resolving invoice mis-match errors with officer interface as an alternative measure for the specified period which was further extended, several times, based on representations received from Trade regarding continuance of such error. Last such extension has been granted for the Shipping Bills filed upto 31st December, 2019 vide above referred Circular No. 22/2020-Customs dated 21st April, 2020.

The Board has received several representations from the members of Trade requesting to extend the Officer Interface to resolve the genuine error committed during data entry.

Now, the issue has been examined by the Board.

It is noticed that the quantum of Shipping Bills pending on account of such errors being committed by the Trade have come down significantly, but still it is occurring in some cases resulting in hold- up of IGST refunds.

Keeping in view the above factual position, the Board has decided that –

  • As a measure of trade facilitation, to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee by the exporter.

  • The exporter may avail the facility of correction of Invoice mis-match errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, by following the procedure as provided in the above Circulars, subject to payment of Rs. 1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim.

  • Necessary amendments have been made in the Levy of Fee (Customs Documents) Regulations, 1970 vide Notification No.17/2021 dated 17th February, 2021.

Members may kindly make a note of the above and avail the above facility extended by CBIC for getting your IGST Refunds.

Thanking you,  

Yours faithfully,

S. BALARAJU 
EXECUTIVE DIRECTOR