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of <h1>Extension of SB005 Mechanism for Resolving Invoice Mismatches on Shipping Bills Up to December 31, 2019.</h1> The circular addresses the extension of the SB005 alternate mechanism for resolving invoice mismatches in Shipping Bills that prevent IGST refunds on exports. This extension applies to Shipping Bills dated up to December 31, 2019, due to challenges posed by the COVID-19 pandemic. The circular urges all stakeholders, including exporters and customs brokers, to understand and prevent invoice mismatches causing SB005 errors. It also advises issuing suitable notices to guide the trade and industry, and requests that any implementation difficulties be reported to the Board promptly.
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