The Synthetic & Rayon Textiles Export Promotion Council

ACC- IGST Refund on exports-extension in SB005 alternate mechanism

Circular No. ES/85/2020-21                                                          29th April, 2020             

To : Members of the Council

Sub: ACC- IGST Refund on exports-extension in SB005 alternate mechanism

Dear Member,

Air Cargo Complex (Sahar) has issued Public Notice No. 74/2020 dated 27th April, 2020 regarding IGST Refund on exports-extension in SB005 alternate mechanism

In this regard, CBIC had issued Circular No. 22/2020- Customs dated 21st April, 2020  and JNCH had issued Public Notice No.57/2020 dated 22nd April, 2020.

With regard to the above, CBIC had issued various Circulars in the past namely - Circular Nos.08/2018- Cus dt 23.3.2018, 15/2018-Cus dt 6.6.2018, 22/2018-Cus dt 18.7.2018, 40/2018-Cus dt 24.10.2018, 26/2019-Cus dt 27.8.2019.

The above Board circulars have been issued for trade facilitation and as interim measures to help trade adapt and get accustomed to changing requirements in the GST era. However, CBIC has still being receiving representation on the same subject. 


CBIC has informed that - "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.


In case of any difficulty, members may kindly contact Shri S. Anantha Krishnan, Commissioner of Customs, Export, ACC, Mumbai.


Members may kindly make a note of the above and follow the instructions given by the Customs to reduce the errors committed so that you receive your IGST pending claims without any hassles. 

Thanking you,

Yours faithfully,