Customs - Refund of IGST on Export - Extension of date of SB005 alternate mechanism cases & clarification in other cases

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....2017-Cus.Tech.(PF-I) Date: 26.03.2018 PUBLIC NOTICE No. 12/2018-Customs Subject Customs - Refund of IGST on Export - Extension of date of SB005 alternate mechanism cases & clarification in other cases - Regarding. ***** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the ....

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.... filed till 31.12.2017. Although the cases having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed....

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....y mistake they have mentioned the status of IGST payments as "NA" instead of mentioning "P" in the shipping bill. In other words, the exporter has wrongly declared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST. As a one-time exception, it has been decided to allow refund of IGST through an officer interface wherein the officer can....