The Synthetic & Rayon Textiles Export Promotion Council

IGST refunds on exports-extension in SB005 alternate mechanism

Circular No.ES/68/2020-21                                                23rd  April, 2020


 To: Members of the Council


  Sub: : IGST refunds on exports-extension in SB005 alternate mechanism


Dear Member,

We would like to inform you that CBIC has issued Circular No. 22/2020- Customs dated 21st April, 2020 on the above subject.

Your kind attention is invited to Board`s Circular Nos. 08/2018- Cus dated 23rd March, 2018, 15/2018-Cus dated 06th June, 2018, 22/2018-Cus dated 18th July, 2018, 40/2018-Cus dated 24th October, 2018 and 26/2019-Cus dated 27th August, 2019 on the above subject of SB005 error resolution. 

The above Board circulars have been issued in the spirit of trade facilitation and as interim measures to help trade adapt and acclimatize to changing requirements in the GST era. However, representations have been received till today on the same subject issue. 

There are still numerous Shipping Bills having invoice mismatches between the GST returns data and the customs data presented along with the Shipping Bills resulting in SB005 error. This results in blocking of the IGST refund disbursal, which is otherwise fully automated, except for the refund scroll generation. Now, CBIC has re-examined the matter. 

Considering that the entire country is facing unprecedented challenges due to the COVID 19 pandemic, and that the exporters are facing genuine hard-ships due to the SB005 errors,  CBIC has now extended the facility of SB005 error correction in the Customs EDI system for Shipping Bills with date upto 31st  December, 2019. 

In view of the above, CBIC has advised all members of the trade, exporters, shipping lines, customs brokers to make efforts to understand the problems due to mismatch of invoices resulting in SB005 error, and to invest time and due precautions for preventing such error in the future

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,