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of <h1>CBIC Extends SB005 Mechanism for IGST Export Refunds; New Facility for Addressing Invoice Mismatches Introduced in ICES.</h1> The circular addresses the extension of the SB005 alternate mechanism for IGST export refunds and the revised processing of compensation cess disbursement. The Central Board of Indirect Taxes and Customs (CBIC) has extended the rectification facility for shipping bills filed up to November 15, 2018, due to ongoing issues with invoice mismatches. Exporters must ensure accurate invoice details to avoid discrepancies. A new facility in the Indian Customs EDI System (ICES) allows for processing differential IGST refunds due to errors in declared amounts. Exporters must submit a Revised Refund Request (RRR) to claim the differential amount, and this facility can be used only once per shipping bill.
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