Customs – PUBLIC NOTICE NO. 24/2018 – Dated:- 7-6-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 F. No. P3/06/2017-Stats (AM) Date: 07.06.2018 PUBLIC NOTICE NO. 24/2018 Sub : Reg. Attention of all exporters, customs brokers, members of general trade, and all other stakeholders is invited to refer this office s Public Notice Nos. 09/2018 dated 26.02.2018 and 15/2018 dated 25.03.2018 wherein an alternative mechanism with officer interface to resolve invoice mismatches was provided for the shipping bills filed till 28.02.2018. [Board s Circular No. 05/2018-Customs dated 23.02.2018 and Circular No. 08/2018-Cus. Dated 23.03.2018 refers.] 2. Although the cases having SB005 error have now
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atch 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 any refund or any benefit of the amount of IGST so paid. The undertaking shall be signed by authorized persons of both
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