Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors
PUBLIC NOTICE No. 35\/2018-Customs Dated:- 20-7-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
\n55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
\nPhone: 0866-2551261 Fax: 0866-2551156
\nC. No. VIII\/09\/01\/2017-Cus.Tech.(PF-I)
\nDate: 20.07.2018
\nPUBLIC NOTICE No. 35\/2018-Customs
\nSubject : Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectifica<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated vide the Circular dated 18.07.2018 are as below: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n porters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 30.06.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errorsPUBLIC NOTICE No. 35\/2018-Customs Dated:- 20-7-2018 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, … Continue reading “Customs – Refund of IGST on export of goods on payment of duty – Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors”<\/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-16281","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16281","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=16281"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16281\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. It may be recalled that in circular 15\/2018-Customs dated 06.6.2018, CBIC has provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed.
\n3. The matter has been examined. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Par<\/p>\n
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\n5. Further, the facility of rectification through Officer Interface is also extended in case of other errors mentioned in circulars (8\/2018-Customs and 15\/2018-Customs) for shipping bills filed up to 30.06.2018. However, at the same time, exporters are advised to henceforth ensure due diligence and discipline to avoid such mismatch errors as such extensions are not likely to be considered in future.
\n6. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https:\/\/www.icegate.gov.in\/iceLogin\/loginAction?) and approach the jurisdictional officer for rectification of any errors an<\/p>\n
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