IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
144/2018 Dated:- 1-11-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS- II),
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL-URAN, DISTRICT – RAIGAD, MAHARASHTRA -400 707.
F.No. S/12-Gen-Misc.-984/2018-19/DBK
Public Notice No. 144/2018
Date: 01-11-2018
Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
Attention to all exporters, their authorised representatives and all other stakeholders is invited to CBEC Circular No. 40/2018-Customs dated 24.10.2018 on the subject mentioned
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8. It has now been decided by the Board to extend the rectification facility to shipping bills filed up to 15.11.2018. However, it is reiterated that the exporters shall have to take care to ensure that the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
4. It may be noted that SBs which have not been scrolled due to the IGST paid amount being erroneously declared as 'NA' are already being handled through officer interface as per Circular 08/2018-Customs, dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser t
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lity has now been provided for the processing and sanctioning of the eligible differential IGST refund. This facility would be available only for cases where shipping bills have been filed till 15.11.2018. Exporters need to be cautious while filing details in shipping bill as a similar facility may not be available in future for the same mistake.
5. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this Public Notice to Shri Siddharth Jaiswal, Deputy Commissioner of Customs (Drawback & IGST Refund). A scanned copy of the signed RRR can also be mailed to igstrefundjnch@gmail.com.
6. It may be noted that only those SBs, which have already been scrol
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