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of <h1>CBIC Extends IGST Refund Rectification for Shipping Bills with SB003 Errors Filed by June 30, 2018.</h1> The circular addresses the issue of Integrated Goods and Services Tax (IGST) refunds on exported goods, focusing on errors in shipping bills. It clarifies the resolution of SB003 errors, where PAN was used instead of GSTIN, by treating them similarly to SB005 errors, as outlined in previous circulars. The Central Board of Indirect Taxes and Customs (CBIC) extends the rectification facility for shipping bills filed up to June 30, 2018, through an officer interface. Exporters are urged to ensure accurate data in shipping bills and GST returns to prevent future mismatches, as further extensions may not be granted. Field formations are instructed to inform exporters of these changes.
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