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<h1>Deadline Extended for Resolving SB005 IGST Refund Errors on Exports; Correction Facility for SB003 Errors Introduced.</h1> The circular addresses the extension of the date for resolving SB005 errors in IGST refunds on exports, allowing officer interface for shipping bills filed up to April 30, 2018. Exporters are advised to ensure consistency in their export invoices submitted to Customs and GST authorities. Additionally, a correction facility is introduced for SB003 errors, where mismatches occur between GSTIN entities in shipping bills and GST returns, provided the PAN is the same. Entities must submit an undertaking to avoid double refund claims. Any issues should be reported to the Assistant Commissioner of Customs in Kolkata.