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Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases

Circular No.ES/ 342/2017-18                                                                     March 26, 2018

To: Members of the Council

SubRefund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases

Dear Member,

This is to inform you that Central Board of Excise and Customs (CBEC) has issued Circular No. 08/2018- Customs dated 23rd March, 2018 clarifying its stand on refund of IGST on Export, extension of date in SB005 alternate mechanism cases & other cases.

In this connection, the Council had earlier issued Circular No.ES/305/2017-18   dated 28.02.2018 informing about the CBEC Circular No. 05/2018-Customs dated 23.02.2018 which provided an alternative mechanism with officer interface to resolve invoice mis–match cases. The said Circular also provided the mechanism that would be available for the shipping bills filed till 31.12.2017.

CBEC has informed that SB005 cases have now been reduced but there are some exporters who are still committing errors while filing invoice details in shipping bill and GST returns.

Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for Shipping Bills filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.

Further, CBEC have received representations from the following :  

(i) Field Formations : Field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port, may be treated as valid document for the purposes of integration with the EGM.

The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such EGM error cases has been agreed.

(ii) Exporters : Exporters by mistake mention the status of IGST payment as “NA” instead of mentioning “P” in the shipping bill. In other words, the exporter has wrongly declared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST.

CBEC has decided as a one-time exception, to allow refund of IGST through an officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on GST return information forwarded by GSTN. DG (Systems) shall open a physical interface for this purpose.

Members may kindly make a note of the above clarifications issued by CBEC.

Thanking you,

Yours faithfully,


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