SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure. Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure.
Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.
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