IGST refunds on exports-extension in SB005 alternate mechanism
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Ref.No: GJEPC/IGST Refund/2020-21 1st March 2021 To, All Member Exporters of GJEPC Based in Mumbai Sub : IGST refunds on exports-extension in SB005 alternate mechanism-reg. Dear Member(s), Attention is invited to CBIC circular No. 05/2021-Customs dated 17th Feb 2021 about pending IGST Refunds due to SB005 error (Invoice details mismatch). The aforesaid errors are blocking the IGST refund disbursal, which is otherwise fully automated. In view of unprecedented challenges due to the COVID-19 pandemic the CBIC, vide Circular No. 22/2020-Cus dated 21.04.2020 has extended the said facility for Shipping Bills filed up to 31.12.2019. In order to resolve the genuine error committed during data entry & on account of such errors resulting in hold of IGST refunds. It has been decided as measure of trade facilitation to resolve such errors on payment of specified fee by the exporter. The exporters may avail the facility of correction of Invoice mis-match errors (error code SB-005) in respect of past shipping bill irrespective of date of filing, subject to payment of Rs.1000/- as fee towards rendering of service by Customs Officers for correlation and verification of claim. Members may take note of the same & avail the benefits provided. Members may download the circular from the link provided below.
Thanking you, With best regards, Sd/- Sabyasachi Ray Executive Director
Encl: https://www.gjepc.org/download/Circular-No-05-2021.pdf
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IGST refunds on exports-extension in SB005 alternate mechanism-reg.
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