IGST Export Refunds

Circular No.ES/47/2019-20                                            May 17, 2019                  

To: Members of the Council         

Sub : IGST Export Refunds

Dear Member,

Sahar Air Cargo Customs has issued Public Notice No. 09/2019 dated 9th May, 2019 inviting your kind attention to Public Notice No. 86/2018 dated 31st October, 2018 and CBIC Circular No. 40/2018 dated 24th October, 2018 on the above subject.

In this regard, Members of Trade have sought a clarification on the shipping Bill dates for which the Officer interface is available.

Please note that CBIC Circular No. 05/2018-Customs dated 23rd February, 2018, 08/2018-Customs dated 23rd March, 2018, 15/2018-Customs dated 6th June, 2018, 22/2018-Customs dated 18th July, 2018 and 40/2018 dated 24th October, 2018 respectively, has provided an alternative mechanism with an officer interface to resolve invoice mismatches (SB 005 error) for the Shipping Bills filed upto 15th November, 2018 only.

Further, in the cases requiring the submission of Revised Refund Request (RRR) for claiming differential amount of IGST refund, the facility is available for the shipping Bills filed upto 30th June, 2018 only.

Kindly make a note of the above clarification issued in this regard.

Thanking you,            

Yours faithfully,