Circular No. ES/126/2018-19 July 19, 2018
To: Members of the Council
Sub:- a) Refund of IGST on export of goods on payment of duty, b) Clarification in case of SB003 errors, c) extension of date in SB005 & d) other cases using officer Interface for rectification of errors
We are pleased to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 22/2018- Customs dated 18th July, 2018 by clarifying issues related to refund in exports.
Error in SB003 and SB005
- Your kind attention is invited to CBIC’s Circular 15/2018-Customs dated 06th June, 2018 wherein CBIC had provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error.
- Most of the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed.
- The Board has examined this issue. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Para 2 of Circular 15/2018-Customs.The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis.
- Also, exporters were made aware by the Board about the need to have identical details in invoices given in shipping Bills and GST returns through outreach programmes but still a few exporters continue to commit such errors.
- Therefore, in view of the ongoing Refund Fortnight, giving high priority to the interests of exporters, Board has decided to extend the rectification facility to Shipping Bills filed up to 30.06.2018.
- Please note that the facility of rectification through Officer Interface is also extended in case of other errors mentioned in circulars (8/2018-Customs and 15/2018-Customs) for shipping bills filed up to 30.06 .2018.
Members are thereby advised to kindly ensure due diligence and discipline to avoid such mismatch errors as such extensions are not likely to be considered in future, as informed by the Board.
Members may kindly make a note of the above and do the needful at the earliest.