Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases
PUBLIC NOTICE NO. 54/2018 Dated:- 8-6-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date: 08.06.2018
PUBLIC NOTICE NO. 54/2018
Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases reg.
Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos. 15/2018-Customs dated 06.06.2018, 05/2018-Customs dated 23.02.2018 and 08/2018-.Customs dated 23.03.2018 wherein an alternative me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs, 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. However, in all such cases, entity claiming refund (one which has filed the Shipping bill) will give an undertaking to the effect that its other office (one which has paid IGST) shall not claim a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =