IGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess

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....30/2018 Subject: IGST Export Refunds-extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess -reg. Attention of all the exporters, Customs Brokers, other stakeholders and members of the trade is drawn to CBIC Circular No. 40/2018 dated 24.10.2018. 2. CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs date....

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....ure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. Therefore, all the concerned exporters are requested to submit the Concordance Table in form of Annexure 'A' as prescribed under Circular No. 05/2018 dated 23.02.2018 so that SB005 error can be r....

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.... the processing and sanctioning of the eligible differential IGST refund. The facility would be officer interface based and is similar to the procedure for processing certain SB005 refund claims refer Circular No 05/2018-Customs dated 23.02.2018. This facility would be available only for cases where Shipping Bills have been filed till 15.11.2018. However, exporters need to be cautious while filing....

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....d IGST amount. Thus, utmost care may be taken by the exporter while submitting the RRR as no further provision will be available for revising the refund sanction again. 8. Any difficulty in implementation of this Public Notice shall be reported to the Joint Commissioner, ACC Export, New Custom House, Near IGI Airport, New Delhi. It is again emphasized that this office is taking all possible step....