Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017
Public Notice No. 98/12018 Dated:- 26-10-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIR CARGO COMPLEX) NSCBI AIRPORT, DUM DUM, KOLKATA- 700 052
F.No.S41(Misc)-64/2017 CCX(Pt.)
Dated: 26/10/2018
Public Notice No. 98/12018
Subject : Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017 reg.
Attention of all the exporters, their authorised representatives, Customs Brokers, Airlines, Freight Forwarders, Export Promotion Councils and all members of Trade are invited to Public Notices Nos.08/2018 dated 06.02.2018, 12/2018 dated 19.02.2018, 50/2018 dated 31.05.2018, 54/2018 dated 08.06.2018 and 73/2018 dated 20.07.2018. Reference is also invited to Boards Circular No.05/2018-Custom
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NSCBI Airport for issues related to EGM errors.
5. A list of exporters and Shipping Bills having 'Invoice mismatch errors' (S13005) is enclosed herewith as Annexure-B.
6. The exporters who have not yet submitted their documents as per Circular No. 05/2018-Customs dated 23.02.2018 and No.08/2018-Customs 23.03.2018, are once again advised to submit self-certified copies of relevant GSTR1/Table6A, GSTR3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. Moreover, as per Circular 15/2018-Customs dated 06.06.2018, and 22/2018-Cus. Dated 18/07/2018 Board has decided to extent the facility of “Officer Interface” to Shipping Bills filed up to 30.06.2018.
7. Solutions have also been advised for IGST refunds held up on account of SB003 error. This errors occurs when there is a mismatch between GSTIN entity mentioned in the S/Bill and the one filing GSTR-1/GSTR3b. Nos. of S/Bills having error code '
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1 49926.74
203012739 NOVELTY EMBRINE/EXP/190
18-09-2017 288000.5 13714.31
67244.8
289329
Invoice Val IGST Amou Invoic IGST Response Code
0
0 SB002,SB006
0
0 SB002,SB006
8069.38
0
0 SB002,SB006
185
0
0 SB002,SB006
Document 2
ANNEXURE-B
(Error Code SB 005)
Sl.
S/B No. S/B Date
IEC
Exporters Name
IGST Amount
No.
bs.
1
9234886 12-10-2017
288007638 A DAMIANO & CO
17361
2
3929454 02-04-2018
510081967
3
3952854 03-04-2018
4
9285271 13-10-2017
5
3255657 04-03-2018
AGILE EXIM (P) LTMITED
510081967 AGILE EXIM (P) LTMITED
2310001325 ALCON WIRELESS PVT LTD
214019080 ALOKE KUMAR JAIPURIA
142046.1
201354.7
45509.4
24185.7
ARN-N-ITA HANDLOOM EXPORT
6
1049411 21-11-2017
299005399 COMPANY.
1019.83
ARN-N-ITA HANDLOOM EXPORT
7
1178148 28-11-2017
299005399 COMPANY.
2811.4
8
9
23
19
20
21
22
1426132 08-12-2017
5383399 06-06-2018
10
8810065 21-09-2017
11 5400556 07-06-2018
12 5597462 15-06-2018
13
5588444 15-06-2018
14 5804358 26-06-2018
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137999 07-10-2017
209000970 EXQUISITE PACKAGING PRIVATE LIMITED
6424.47
288049306
GKB RX LENS PVT LTD
39423.55
28
2042223 06-01-2018
288049306
3499003082
GKB RX LENS PVT LTD
34632.06
GLOBAL EXPORTECH
15357.6
29
3308284 06-03-2018
211014532 GOVIND SARAF HUF
135561.4
30
4823879 12-05-2018
211014532
GOVIND SARAF HUF
214306.2
31
5616956 18-06-2018
288005384
GOVIND STEEL COMPANY LTD
864
32
35
36
2500899 29-01-2018
33 2531421 31-01-2018
34 9526835 27-10-2017
1807985 27-12-2017
2531313 31-01-2018
209004347
GREEN PACKAGING INDUSTRIES PVT LTD
8236
209004347
2396000365
GREEN PACKAGING INDUSTRIES PVT LTD
GREEN WAVES PRIVATE LIMITED
2839
38070
2396000365 GREEN WAVES PRIVATE LIMITED
95670
217507760
GREENMANGO KRAFT
1514.4
37
5721896 22-06-2018
217507760
GREENMANGO KRAFT
2000.38
38 5912899 30-06-2018
39 7923341 10-08-2017
40 8512117 07-09-2017
217507760
GREENMANGO KRAFT
2426.4
214021467
208000097
HARRYBABU CREATIONS LLP
HIND AGENCIES
3
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52
53
54
55
56
5619970 18-06-2018
5786466 25-06-2018
9228799 11-10-2017
9228750 11-10-2017
9378859 18-10-2017
57 9687852 03-11-2017
58 5219457 30-05-2018
205031498
408031557
408031557
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
2194000976 JMT AUTO LIMITED
HOLOGRAPHIC ORIGINATION AND
MACHINERIES LIMITED,
INTAN EXIM PRIVATE LIMITED
INTAN EXIM PRIVATE LIMITED
1991.23
959011
396681
87801.91
26717.94
10231.42
83652.63
13081.04
JUMAC MANUFACTURING PRIVATE
61
62
59 4902542 17-05-2018
60 2333866 21-01-2018
2175927 12-01-2018
3661512 22-03-2018
288025482
LIMITED
10659.6
5213003231
KRISHA EXPORT COMPANY
31953.84
211007552
KRISHNA JYOTI PVT LTD.
109406.9
2196000426
63
64
65
66
67
4102777 10-04-2018 207011281
3806830 27-03-2018 213030241
1106044 24-11-2017 ABFFM7896N
8383750 01-09-2017 812002881
8473555 06-09-2017 812002881
KROSS MANUFACTURERS (1) PVT.LTD.,
MACH POWER POI
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80
81
82
83
84
5258274 31-05-2018
5406641 07-06-2018
5569344 14-06-2018
4723013 08-05-2018
5587596 15-06-2018
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
208014691 RBA FERRO INDUSTRIES PRIVATE LIMITED
36284
15141.84
47479.21
213009188
213009188
85
5599191 16-06-2018
213009188
86
9278390 13-10-2017
203017170
87
1287068 01-12-2017
288003179
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
ROYAL TOUCH OVERSEAS PRIVATE LIMITED
RSB EQUIPMENTS PRIVATE LIMITED,
RTS POWER CORPORATION LTD.
3786
19097
1035
67154.92
86812.76
RUBBER REGENERATING AND PROCESSING
88
89
3880752 30-03-2018
90
2814165 12-02-2018
91
4921390 17-05-2018
92
93
94
9686807 03-11-2017
4632777 04-05-2018
5640835 19-06-2018
95
4075505 08-04-2018
5442276 08-06-2018 AAWFR0449L
2108000488 RUNGTA ELECTRICAL INDUSTRIES,
207018740 SL PACKAGING PRIVATE LIMITED
207018740 SL PACKAGING PRIVATE LIMITED
2315000
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41129 26-05-2018
115 5500819 12-06-2018
4606970 03-05-2018
2113001837 SOURAV KUMAR
15882.59
SOURAV KUMAR
7191.11
302038345 STAR SILK EXPORTS PVT. LTD.
302038345 STAR SILK EXPORTS PVT. LTD.
295005637 STEEL PRODUCTS LTD.
295005637 STEEL PRODUCTS LTD.
2288000023 STEEL STRIPS WHEELS LTD.
2288000023 STEEL STRIPS WHEELS LTD.
7074.54
6924.6
8145
6923
3553.2
1037.4
SUPREME & COMPANY PRIVATE LTD.
THE INDIANA TRADERS
41162.94
10557.68
1260
4836
5623.68
2249.52
240884.5
107694.3
240191.1
VAIBHAV GLOBAL LTD
53969.99
VAIBHAV GLOBAL LTD
31279.38
VOGUE N HYDE PVT LTD
10907
Total
6782210
Document 5
ANNEXURE C
Erays ist dakils (SB008)
SB No.
SB Date
IEC
Exporte Invoice Number
Invoice Date Invoice Value G: IGST Amount G Invoic IGST A Respons(Sl. No.
1464305
11-12-2017
1134640 24-11-2017
MICAL/2607/17-18
11-12-2017
60221283.87 1751053.87
0
0 SB001
1
MICAL/2600/17-18
24-11-2017
43262061.19
1257726.18
0
0 SB001
2
3642942 21-03-2018
MICAL/2628/17-
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0
0 SB001
15
8065120 18-08-2017
6552059 09-09-2017
4889710 07-05-2018
8807447 22-09-2017
7747842 03-08-2017
REPL/GE/80/17-18
FLI/049/L/17-18
135E-17-18
19-07-2017
1972645.28
213403.39
0 SB001
16
17-08-2017
1753559
210427.08
0
0 SB001
17
08-09-2017
1340000
TSK18-EPI03
05-05-2018
TL/06/17
20-09-2017
1797388
986889
204406.74
192577.32 0
177640.02 0
0
0 SB001
18
0 SB001
19
0 SB001
20
1710002416
28-07-2017
735380.8
160864.55
0
0 SB001
21
7617529 28-07-2017
EXP/17/0303
14-07-2017
1493369
160003.82
0
0 SB001
22
3451983 13-03-2018
BY17000350850
27-02-2018
2892268.4
144613.42
0
0 SB001
23
4992310 21-05-2018
9471043775
19-05-2018
907058.02
138364
0
0 SB001
24
2225615, 10-07-2017
Exp/B-14
10-07-2017
610322
133507.92
0
0 SB001
25
6142576 21-08-2017
9236806 12-12-2017
NI/17-18/GSTO194
17-08-2017
622324.84
130504.85
0
0 SB001
26
PCMC/7/17-18
11-10-2017
1041899 21-11-2017
7619116 27-07-2017
5249396 31-05-2018
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-2017
ARL/17-18/EXP/31
17-10-2017
363510
68570
8767475 20-09-2017
E/U6/18/190
15-09-2017
233376.69
64342
8225529 24-08-2017
KHL/32
24-08-2017
597379.15
64004.91
9210883 11-10-2017
1100701 24-11-2017
5898387 06-10-2017
16CL/HL/BP06
05-10-2017
532558.32
57059.82
MKL1718/GEP00015
24-11-2017
EXP/G/002/17-18
04-10-2017
7949997 11-08-2017
8CL/HL/BP/04
10-08-2017
523446
335202.01
442765.68
56083.42 0
51132.51
47439.18 0
5249394 31-05-2018
VGLE69016
30-05-2018
940155.42
47007.78
oooooo ooo o o o ooooo
0 0 SB001
33
0 SB001
34
0 SB001
35
0 SB001
36
0 SB001
37
0
0 SB001
38
0 SB001
39
0
0 SB001
40
0 SB001
41
0 SB001
42
0
SB001
43
0 SB001
44
0 SB001
45
0 SB001
46
0 SB001
47
0 SB001
48
0
0 SB001
49
4078777 09-10-2017
7766928 02-08-2017
2323396 17-02-2018
GSTI/AWPL-046
07-10-2017
298339.4
45509.4
0
0 SB001
50
1710002650
31-07-2017
200558.4
43872.15
0
0 SB001
51
KHL/66
12-02-2018
447806.3
43560.89
0
0
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0 SB001
LAMB/0047/17-18
05-07-2017
280430.53
30046.11
0
0 SB001
2335
64
65
Document 7
7521627 17-07-2017
3565583 17-03-2018
1105410 24-11-2017
4336601 08-07-2017
1197288 21-11-2017
4459601 17-01-2018
3572211 04-08-2017
3842225 29-03-2018
1968857 09-01-2018
7341490 10-07-2017
6527611 06-09-2017
8377685 27-11-2017
8379714 14-11-2017
EXP17180010001
138/17-18/EXP
NHI/EXP/11/17-18
1710001171
17-07-2017
55498.37
12140.27
0
0 SB001
99
479/2017-18/GST
KWW/EXP/17-18/16
16-03-2018
77843.04
11874.36
0
0 SB001
100
20-11-2017
77800.1
11867.81
0
0 SB001
101
7
08-07-2017
247236.57
11773.17
0
0 SB001
102
SLE344/17-18
21-11-2017
56 17-01-2018
02-08-2017
28-03-2018
78216
205892.28
55680
82445.58
11421.2
0
0 SB001
103
10294.61
0
0 SB001
104
10022.4
0
0 SB001
105
9893
0
0 SB001
106
16-12-2017
1710000628
10-07-2017
133E-17-18
05-09-2017
1438
27-11-2017
204057
44398.57
62742
119104.06
9717
0
0 SB001
107
9712.21
0
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8 13-07-2017
6 08-07-2017
121788.56
106830.57
4750685 09-05-2018
1055573 22-11-2017
2943580 26-10-2017
4313801 03-07-2017
7685157 19-07-2017
8479290 08-09-2017
7305376 21-07-2017
IG/EXP/002/18-19
EX/171800004
NK/17-18/004
04-05-2018
15-11-2017
26-10-2017
98871
21199
21183.36
5799.45
5087.17
4943.55
4637.36
4633.86
2
03-07-2017
96376
JPZB/044/17-18
WTSINEXP17180007
14-07-2017
104821.17
21-08-2017
28301.12
1710000601
10-07-2017
27920.57
4589.33
4413.02
4317.12
4259.07
oooooooooo
0 SB001
122
0
0 SB001
123
0
0 SB001
124
0
0 SB001
125
0
0 SB001
126
0
0 SB001
127
0
0 SB001
128
0
0 SB001
129
0
0 SB001
130
0
0 SB001
131
Document 8
4366001 02-08-2017
4443480 29-04-2018
1765848 07-09-2017
1010394 20-12-2017
4119767 04-04-2018
4326401 07-07-2017
2990991 20-02-2018
15
02-08-2017
88799.63
4228.55
ARL/1819/EXP/003
EXP/G/001/17-18
PCMC/11/17-18
24-04-2018
32346
07-09-2017
26205
15-11-2017
23723
4071
3997.35
3
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11-09-2017
36223.31
1724.92
4531901 13-12-2017
51
13-12-2017
35529.44
9544220 24-10-2017
MAN/C/04/17-18
24-10-2017
7222417 07-08-2017
2800871 12-02-2018
4327201 23-08-2017
JND08/CT/E/KOL
01-07-2017
EXP/18/17-18
09-02-2018
19
23-08-2017
4359301 17-07-2017
10
17-07-2017
9831039 21-11-2017
8P/4905/17-18
21-11-2017
1118428 29-11-2017
235/17-18
17-11-2017
31760
30807.57
28395
28482.1
26611.57
26284
9957.92
1691.88
1512.4
1467.03
1419.75
1356.29
1267.22
1188559 27-11-2017
042/RRP/17-18E
25-11-2017
17415
1251.62
1066.92
906
7843110 05-08-2017
JND11/CT/E/KOL
26-07-2017
3702933
18-10-2017
NK/17-18/001
18-10-2017
15887:16
3208.96
756.53
701.96
oooooooooo ooo oo o â—‹ â—‹ â—‹ oo oooooooooooo
0
0 SB001
132
0
0 SB001
133
0 SB001
134
0
0 SB001
135
0
0 SB001
136
0
0 SB001
137
0
0 SB001
138
0
0 SB001
139
0
0 SB001
140
0
0 SB001
141
0
0 SB001
142
0
0 SB001
143
0
0 SB001
144
0 SB001
145
0
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