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of <h1>Central Board extends SB005 mechanism for resolving invoice mismatches on shipping bills to include those filed by July 31, 2019.</h1> The circular from the Central Board of Indirect Taxes & Customs extends the SB005 alternate mechanism for resolving invoice mismatches in shipping bills, initially provided for bills filed until November 15, 2018, to those filed up to July 31, 2019. This extension aims to address ongoing errors by exporters in aligning details between shipping bills and GST returns. The Board emphasizes the importance of outreach programs to educate stakeholders on correct IGST refund procedures to minimize errors. Any difficulties encountered should be reported to the Board for resolution.
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