Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors.

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----- Start of picture text -----<br> OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)<br>& @) NEW CUSTOM HOUSE, BALLARD ESTATE<br>¥ bieSy MUMBAI — 400 001<br>F. No. S$/26-Misc-05 /2018 Date: 19<br>----- End of picture text -----<br>

Date: 19 .07.2018

PUBLIC NOTICE NO. 14/2018

Subject: Refund of IGST on export of goods on payment of dutyClarification in case of SBOO3 errors and extension of date in SBOOS & other cases using officer Interface for rectification of errors — reg.

Attention of the Exporters, Custom Broker and Traders is invited to Board’s Circular No. 22/2018 — Customs issued vide F. No. 450/119/2017 - Cus IV dated 18.07.2018.

It may be recalled that in circular 15/2018-Customs dated 06.06.2018, CBIC has provided for the resolution of S$B003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SBO05 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed.

2. The matter has been examined by Board, As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Para 2 of Circular 15/2018-Customs. The conditions prescribed in Para 2 of the said circular shall apply mutatis mutandis. <9 CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018 and 15/2018-Customs dated 06.06.2018 wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SBOOS error) was provided for the shipping bills filed tll 30.04.2018. Despite wide publicity and outreach programmes by CBIC to ma ke exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed by CBIC that a few exporters continue to commit such errors. Therefore, in view of the ongoing Refund Fortnight, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 30.06.2018.

3. Further, the facility of rectification through Officer Interface is also extended in case of other errors mentioned in circulars (8/2018-Customs and 15/2018-Customs) for shipping bills filed up to 30.06.2018. However, at the same time, exporters are advised to henceforth ensure due diligence and discipline to avoid such mismatch errors as such extensions are not likely to be considered in future.

4. Difficulties, if any, may be brought to the notice of the undersigned.

COMMISSIONER OF CUSTOMS (Export) New Custom House, Mumbai

Copy to:

1. The Chief Commissioner of Customs, Mumbai Zone - I

2. All the Principal Commissioners/ Commissioners of Customs, Mumbai Zone — |

3. All the Addl. /Joint Commissioners of Customs, Mumbai Zone - |

4. All the Deputy/Asstt. Commissioners of Customs, Mumbai Zone - |

5. EDI for uploading on website and Notice Board.

6. Hindi Section