Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and clarification in other cases

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....port of Goods-Extension of date in SB005 alternate mechanism cases and clarification in other cases - reg. Attention of the Exporter, Customs Broker and Traders is invited to board's Circular no. 15/2018-Customs issued vide F. No. 450/119/2017-Cus IV dated 6th June 2018. 2. CBIC has issued Circular No's 05/2018-Customs dated 23.02.2018 and 08/2018-Customs dated 23.03.2018 wherein an alternative ....

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....ccount of SB003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shippin....