IGST Refunds – (i) extension in SB005 alternate mechanism and (ii) revised processing in certain cases including disbursal of Compensation cess

Circular No.ES/138/2019-20                                                             September 9, 2019

To: Members of the Council

Sub:   IGST Refunds – (i) extension in SB005 alternate mechanism and
                                           (ii) revised processing in certain cases including
                                                 disbursal of Compensation cess

Dear Member,

With reference to Council’s Circular No. ES/118/2019-20  dated 30th August, 2019 informing about CBIC Circular No. 26/2019-Customs dated 27th August, 2018 on extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess. In this regard, Mumbai Customs has now issued Public Notice No. 78/2019 dated 30th August, 2019.

Please be informed that CBIC had earlier issued following circulars wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided to shipping bills filed till 15th November, 2018 –

  • 05/2018-Customs dated 23rd February, 2018,

  • 08/2018-Customs dated 23rd March, 2018,

  • 15/2018-Customs dated 06th June, 2018 and

  • 40/2018-Customs dated 24th October, 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 that a few exporters continue to commit such errors.

Giving high priority to the exporting community, the Board 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

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