IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess

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.... (079) 2754 2343 E. mail: [email protected] F.No. VIII/48-801/Cus/T/18                                                       Date....

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....rculars 05/2018-Customs, dated 23.02.2018; 08/2018-Customs, dated 23.03.2018; 15/2018-Customs, dated 06.06.2018; and 22/2018-Customs, dated 18.07.2018 respectively wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 30.06.2018. It has now been decided by the Board to extend the rectification facility ....

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....T amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or, b. Cases where compensation cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated ....