Customs – PUBLIC NOTICE NO. 54/2018 – Dated:- 8-6-2018 – 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 mechanism with officer interface to resolve invoice mismatches was provided for the shipping bills filed till 28.02.2018. Although the cases
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y 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 any refund or any benefit of the amount of IGST so paid. The undertaking shall be signed by authorized persons of both the entities. This unde
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