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of <h1>Customs Circular Extends SB005 Mechanism for Invoice Mismatch Correction in Shipping Bills Filed by November 15, 2018.</h1> The circular from the Customs Commissionerate extends the SB005 alternate mechanism for rectifying invoice mismatches in shipping bills filed up to November 15, 2018. It provides guidelines for processing and sanctioning differential IGST refunds due to discrepancies between the refund scroll amount and the IGST paid by exporters. Exporters are encouraged to correct errors to receive the remaining refund amounts. The circular emphasizes careful adherence to the instructions, as the facility is available only once per shipping bill. Any implementation difficulties should be reported to the office.
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