Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.
15/2018 Dated:- 6-6-2018 Circular
Customs
Circular No.15/2018-Customs
F. No: 450/119/2017-CusIV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
*****
Room No.227-B, North Block,
New Delhi dated 6th June, 2018
To,
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC.
Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
filed up to 30.04.2018. However, the exporters are advised to align their export invoices submitted to Customs and GST authorities for smooth processing of refund claims.
2. Apart fromSB005 errors, IGST refunds are also stuck on account of SB003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shipping bill is a registered office and the entity which has paid the IGST is manufacturing unit/other office or vice versa.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =