VERY URGENT & IMPORTANT
To: Members of the Council
Sub.: Special Refund and Drawback disposal drive from 15.05.2021 to 31.05.2021 - ACC
Air Cargo Complex has issued Public Notice No. 35/2021 dated 28th May, 2021 regarding Special Refund and Drawback disposal drive from 15.05.2021 to 31.05.2021.
Your kind attention is invited to Public Notice No. 30/2021 dated 15.5.2021 on the above subject and Board instructions No. 10/2020-21 - Customs dated 13.5.2021 and Board Circular No. 5/2021- Customs dated 17.2.2021 w.r.t. Board’s Circular No. 5/2018-Customs dated 23.2.2018, 8/2018-Customs dated 23.3.2018, 15/2018-Customs dated 6.6.2018, 22/2018-Customs dated 16.7.2018, 40/2018-Customs dated 24.10.2018, 26/2019-Customs dated 27.8.2019 and 22/2020- Customs dated 21.4.2020.
The above-mentioned Board Circulars provide 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.
Keeping in view the instructions vide Public Notice No. 30/2021 dated 15th May, 2021 about the Special Refund and Drawback disposal drive from 15th May, 2021 to 31st May, 2021, Customs has advised the members of Trade to follow the instructions as below for resolution of errors. A list of cases wherein the errors which are being reflected in the System, is available in Air Cargo Complex, Mumbai- III website. As part of the facilitation, a Video Conference was held by Air Customs with FIEO on 24th May, 2021 at 3:30 PM and during the interaction, it was found that many of the stakeholders were not aware of the procedures for resolution of the errors. Hence, for resolution of errors being handled at IGST Export Refund Section, ACC, Sahar, following instructions are given below for easy reference:
The exporter may avail the facility of correction of Invoice mis-match (Error code SB005) in respect of all past shipping bills, irrespective of its date of filing be following the procedure provided in the above circulars, subject to payment of Rs. 1,000/- as fee towards rendering of service by Customs Officers for correlation and verification of the claim as specified in the Levy of Fee (Customs Documents) Regulations, 2021 vide Notification No. 17/2021 dated 17th February, 2021 and Public Notice No. 145/2021 dated 22nd February, 2021.
- This happened mostly in cases where GSTIN declared in the shipping bill does not match with the GSTIN used to fill the corresponding GST returns.
- The entity filing shipping bill is a registered office and the entity which has paid the IGST is manufacturing unit/ other office or vice-versa.
- The same procedure as mentioned for error SB005 may be followed in addition to giving 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 authorised persons of both the entities.
c) SB002: EGM not filed:
Exporter may approach the Shipping Lines to file EGM immediately. If EGM is already filed by Shipping Line correctly, “Revalidate EGM” option may be used by EGM Officer.
d) PFMA error:
In case of pending IGST claims due to PFMS status being shown in system as ‘Rejected’, the exporters are advised to update their Bank Account details in the EDI Section, Air Cargo Complex, Sahar.
Members may kindly make a note of the above and do the needful today itself.