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<h1>Extension of SB005 Mechanism for IGST Export Refunds on Shipping Bills Filed by Nov 15, 2018.</h1> The circular addresses the extension of the SB005 alternate mechanism for resolving invoice mismatches in IGST export refunds, applicable to shipping bills filed until November 15, 2018. Exporters are urged to ensure accurate invoice details to avoid errors. A new facility in the ICES system allows processing of differential IGST refunds due to errors in declared amounts or compensation cess omissions. Exporters must submit a Revised Refund Request for the differential amount, which can be processed only once per shipping bill. Difficulties should be reported to the Joint Commissioner at the New Delhi customs office.