Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectificatin of errors
PUBLIC NOTICE NO. 71/2018 Dated:- 20-7-2018 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-20.07.2018
PUBLIC NOTICE NO. 71/2018
Subject: Refund of IGST on export of Goodson payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectificatin of errors reg.
Attention of the Exporters/Customs Brokers is invited to CBIC's Circular Nos
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overed under para 2 of Circular 15/2018-Customs. The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis.
4. Further, CBIC has issued Circular No. 05/2018-Customs dated 23.02.2018, Circular No. 08/2018-Customs dated 23.03.2018 and Circular No. 15/2018-Customs dated, 06.06.2018 wherein an alternative mechanism with an officer 'interface to resolve invoice mismatches (SB005 error) was provided for the Shipping Bills filed till 30.04.2018. Despite wide publicity and outreach programs to make exporters aware about the need to have identical details in invoices given in Shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the ongoing Ref
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