Customs – PUBLIC NOTICE No. 88/2018 – Dated:- 7-6-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI – 400 001. F. No. S/26-Misc-05/2018 IGST Date: 07.06.2018 PUBLIC NOTICE No. 88/2018 Subject: reg. Attention of the Exporter, Customs Broker and Traders is invited to board s Circular no. 15/2018-Customs issued vide F. No. 450/119/2017-Cus IV dated 6th June 2018. 2. CBIC has issued Circular No s 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 having SB005 error have now ebbed due to continuous outreach done by the
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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 undertaking has to be submitted to the Customs Officer at the p
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