Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and clarification in other cases
PUBLIC NOTICE No. 88\/2018 Dated:- 7-6-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)
\nNEW CUSTOMS HOUSE, BALLARD ESTATE,
\nMUMBAI – 400 001.
\nF. No. S\/26-Misc-05\/2018 IGST
\nDate: 07.06.2018
\nPUBLIC NOTICE No. 88\/2018
\nSubject: reg.
\nAttention 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.
\n2. 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 pro<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r on the customs side. This error occurs when there is a mismatch 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. <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and clarification in other casesPUBLIC NOTICE No. 88\/2018 Dated:- 7-6-2018 Trade NoticeCustomsOFFICE 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 … Continue reading “Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and clarification in other cases”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15766","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15766"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15766\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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