Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....018 Public Notice No. 98/12018 Subject : Rectification of EGM errors (SB002 or SB006), SB005, SB001 & SB003 and filing of claim for IGST Refund on export of goods under Rule 96 of CGST Rules, 2017 reg. Attention of all the exporters, their authorised representatives, Customs Brokers, Airlines, Freight Forwarders, Export Promotion Councils and all members of Trade are invited to Public Notices ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not be able to get IGST Refund credited in their bank accounts. 3. The list of the exporters and their shipping Bills having EGM errors (SB002 or SB006) is enclosed herewith as Annexure-A for information of the concerned exporters. 4. The exporters may approach the concerned air lines and Shri D. Roy, Deputy Commissioner of Customs, IGST Refund Section or Superintendent EDI, Air Cargo Complex, N....
X X X X Extracts X X X X
X X X X Extracts X X X X
....IGST refunds held up on account of SB003 error. This errors occurs when there is a mismatch between GSTIN entity mentioned in the S/Bill and the one filing GSTR-1/GSTR3b. Nos. of S/Bills having error code 'SB003' upto 30.06.2018 is 'NIL' pertaining to Commissionerate of Customs (A&A), Kolkata. 8. Further, a list of S/Bills having 'Errors in Shipping Bills details (SB001)' ....