| Date: |
27-08-2019
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| Notification No: |
Circular No. 26/2019-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F.No.450/119/2017-Cus-IV |
| Subject: |
IGST Export refunds- extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of Compensation cess
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|
Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Taxes & Customs)
****
Circular No.
26/2019-Customs
Room No. 244-A, North Block, New Delhi.
Dated the 27th August, 2019
To
All Principal Chief Commissioners/Chief Commissioners of
Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief
Commissioners of Customs & Central Excise
All Principal
Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal
Commissioners/Commissioners of Customs & Central Excise
Subject:— IGST
Export Refunds — extension in SB005 alternate mechanism and revised processing
in certain cases including disbursal of compensation Cess — reg.
CBIC has
issued
circulars 05/2018-Customs dated 23.02.2018,
08/2018-Customs dated 23.03.2018,
15/2018-Customs dated 06.06.2018 and
40/2018-Customs dated 24.10.2018 wherein an
alternative mechanism with an officer interface to resolve invoice mismatches
(SB005 error) was provided for the shipping bills filed till 15.11.2018.
2. Despite wide publicity and outreach programmes to make exporters aware about
the need to have identical details in invoices given in shipping Bills and GST
returns, it has been observed that a few exporters continue to commit such
errors. Therefore, in view of the recent announcement by IIon’ble Finance
Minister, giving high priority to the interests of exporters, it has been
decided by the Board to extend the rectification facility for all cases covered
under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills filed up to
31.07.2019.
3. Field formations shall conduct outreach
programmes to make all stakeholders aware about the correct procedure for
claiming IGST refunds so that repeated errors are avoided/ minimised.
4.
Difficulties, if any, shall be brought to the notice of the Board.
F.No.450/119/2017-Cus-IV
Yours sincerely,
(Rajiv Ranjan)
Director (PAC-Customs)
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