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IGST refund simplification of Process- Elimination of Errors

Circular No.ES/ 89/ 2018-19                                                           08th June, 2018

To: Members of the Council

Sub.: IGST refund simplification of Process- Elimination of Errors

Dear Member,

This is to inform you that Air Cargo Complex Customs has issued Public Notice No. 72/2018 dated 06th June, 2018 on the above subject.

Your attention is invited to the Board’s Circular No. 12/ 2018 dated 29th May, 2018 and 08/2018 dated 23rd March, 2018 and ICES advisories 05/2018, 20/2018, 21/2018, 22/2018 and 23/2018 on the above subject. These Circulars/ DG (System)’s advisories address the various issues being faced by the exporters in getting the IGST refund expeditiously.

Error code SB005

In terms of Para 2(ii), Board Circular No 08/2018 dated 23.03.2018, an option has been made available in ICES for sanctioning IGST refund in respect of those cases where the exporter has erroneously declared that the shipment is without payment of IGST, although they have declared and paid the IGST in GST Return. Such cases may now be handled through officer interface the same way as the Invoice Mismatch (SB005) case. The procedure of which has been detailed in ICES Advisory 05/2018 dated 26th February, 2018.  

Now the IGST officer will verify the actual IGST payment in GST Returns for each invoice which is displayed to the officer in the officer interface and will enter the admissible IGST refund amount in the next screen where data as declared in Shipping Bill is displayed. Exporters may note that this facility of rectification is available only for those Shipping Bills where no other mismatch exists. 

Error code SB003

Please note that the IGST Refund in respect of Shipping Bills with error code SB 003, where the exporter has either declared a different GSTN in the Shipping Bill or has only declared PAN, the corresponding returns have been filed through another GSTN with the same PAN, will also be sanctioned through the Officer Interface.

In such cases, the exporters are required to submit to the officer an undertaking obtained from the GST registered unit which has filed the returns that they  have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under the Shipping Bill separately.  Once satisfied, the officer will sanction the applicable IGST Refund through the Officer Interface.

Public Financial Management System (PFMS)

Board has noticed the following-

  • Despite the efforts to update the bank accounts with PFMS before generation of IGST Refund scrolls, some scrolls are still getting rejected at PFMS end.
  • In some cases, the scrolls get accepted successfully but the crediting of amount fails for one or more exporters due to invalidation by the concerned bank to PFMS.

For such PFMS issues, an automated system of reversal/ return of such ‘Failed- after- Stress’ transactions from PFMS to ICEGATE system is under development. 

Cases where the entire scroll gets rejected and none of the exporters from that scroll gets the refund credited to their bank account, it has already been advised that the same may be reported to ICEGATE Helpdesk at once by the System Manager.

Where it fails only for one or more exporters after having been accepted by PFMS i.e. Failed-after-Success’ cases, an interim procedure has been devised in consultation with the O/o Pr. CCA, CBIC. which is as follows:-

  1. The report on such cases shall be shared by the ePAO (O/o Pr. CCA, CBIC) with ICEGATE and the Central DDO appointed by CBIC on a daily basis in the following format

Transaction ID:


Name of the Beneficiary:


Bank Account No.:


IFSC Code:


Name of the Bank:


Reason of Failure:


  1. (i)  The Central DDO will forward the details to the respective Commissionerate.

(ii)  The details will be sent to the concerned system manager on his ICEGATE email id.

(iii) The System Manager shall then ask the sanctioning authority (AC/DC of Refunds) to obtain the correct Bank AC/c details of the beneficiary and update the same in ICES in CLK role.

(iv) The correct a/c details shall then be sent back the duly verified/ signed document to the Central DDO be email to in the following format:

Transaction ID:


Name of the Beneficiary:




Bank Account No.:


Already provided:

Corrected/ Revised;


Account No.:

Account No.:


IFSC Code:

IFSC Code:


  1. The DDO shall forward the scanned copy of the duly verified corrected Bank A/C details to the PAO/ e-PAO through email. The PAO/ e-PAO shall, based on verified Bank A/C details, correct the account details and reprocess the failed bill for payments.

It will be ensured that the verified account details are emailed to the above Id by the System manager through the official ICEGATE email id.

For more information, members may kindly refer to the above Public Notice No. 72/2018, and make a note of the same.

Thanking you,

Yours faithfully,


















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