IGST Export refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess

Circular No. ES/118/2019-20                                                                     30th August, 2019

To: Members of the Council

Sub.: IGST Export refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess

Dear Member,

We are pleased to inform you that CBIC has issued Circular No. 26/2019 – Customs dated 27th August, 2019 regarding extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess

Your attention is invited to CBIC’s earlier circular Nos. 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dated 24.10.2018 wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 15th November, 2018.

Despite wide publicity and outreach programmes to make exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed by CBIC that a few exporters continue to commit such errors.

Now CBIC has decided to extend the rectification facility for all cases covered under Circular 40/2018-Customs dated 24th October, 2018 to Shipping Bills filed up to 31st July, 2019.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. Balaraju
Executive Director