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    <title>IGST refunds on exports-extension in SB005 alternate mechanism</title>
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    <description>Extension of the SB005 error correction facility in the Customs EDI system is authorised for affected shipping bills up to the prescribed cut off to enable rectification of invoice mismatches that block automated IGST refunds. Trade stakeholders are instructed to correct mismatches, consult published lists on the Custom House website and notice board, and report implementation difficulties to the Deputy Commissioner of Customs (IGST Refunds). The circular functions as a standing order for officers and staff.</description>
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      <description>Extension of the SB005 error correction facility in the Customs EDI system is authorised for affected shipping bills up to the prescribed cut off to enable rectification of invoice mismatches that block automated IGST refunds. Trade stakeholders are instructed to correct mismatches, consult published lists on the Custom House website and notice board, and report implementation difficulties to the Deputy Commissioner of Customs (IGST Refunds). The circular functions as a standing order for officers and staff.</description>
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