Wait...

Online Export Import Data Search

Complete Training Video : Click Here

Date: 07-06-2018
Notification No: Circular No.15/2018-Customs
Issuing Authority: Indian Customs  
Type: Circular
File No: F. No: 450/119/2017-CusIV
Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes and Customs)
*****
Circular No. 15/2018-Customs

Room No. 227-B, North Block,
New Delhi dated 06th May, 2018

To,

All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC

Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.

Sir/ Madam,

CBIC has issued Circular No’s 05/2018-Customs dated 23.02.2018 and 08/2018- Customs dated 23.03.2018 wherein an alternative mechanism with officer interface to resolve invoice mismatches was provided for the shipping bills filed till 28.02.2018. Although the cases having SB005 error have now ebbed due to continuous outreach done by the Board and increased awareness amongst the trade, however, some exporters nevertheless, continue to make errors in filing invoice details in the shipping bill and the GST returns. Therefore, keeping in view the difficulties faced by the exporters in respect of SB005 errors, Board has decided to extend the facility of officer interface to Shipping bills filed up to 30.04.2018. However, the exporters are advised to align their export invoices submitted to Customs and GST authorities for smooth processing of refund claims.

2. Apart fromSB005 errors, IGST refunds are also stuck on account of SB003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1/GSTR-3B. Board has examined the issue and it has been decided to provide a correction facility in cases where although GSTIN of both the entities are different but PAN is same. This happens mostly in cases where an entity filing Shipping bill is a registered office and the entity which has paid the IGST is manufacturing unit/other office or vice versa. However, in all such cases, entity claiming refund (one which has filed the Shipping bill) will give an undertaking to the effect that its other office (one which has paid IGST) shall not claim any refund or any benefit of the amount of IGST so paid. The undertaking shall be signed by authorized persons of both the entities. This undertaking has to be submitted to the Customs officer at the port of export. CBIC had some time back requested Directorate of Systems to develop a correction tool, on lines of one developed for SB005, for sanction of refund in cases where PAN provided in Shipping Bill is same as PAN of GSTR 1. DG Systems have developed this utility now which would facilitate processing of IGST refund claims stuck due to SB003 error in the manner similar to SB005 error.

3. Field formations may, therefore, take necessary steps to bring these changes to the knowledge of exporters.

4. Difficulties, if any, may be brought to the notice of the Board. Hindi version follows.

F. No: 450/119/2017-CusIV

Yours faithfully,
(Zubair Riaz)
Director(Customs)

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 13-06-2018
Notification No. 27/2018-Central Tax
Seeks to specify goods which may be disposed off by the proper officer after its seizure.

Date: 12-06-2018
DGFT Notification No.11/2015-2020
Amendment in impot policy conditions of Natural Rubber under Exim Code 4001 10 of Chapter 40 of ITC(HS), 2017 - Schedule - 1 (Import Policy).

Date: 12-06-2018
Public Notice No. 13/2015-2020
Eligibility of Indian Mackerel under Table 2 of Appendix 3B of Foreign Trade Policy, 2015-20.

Date: 08-06-2018
Notification No.51/2018 - Customs (N.T.)
Notification under Section 7 notifying Surat airport as Customs airport.

Date: 08-06-2018
Notification No.50/2018 - Customs (N.T.)
Powers of adjudication of the officers of Customs.

Date: 08-06-2018
Circular No.16/2018-Customs
Powers of adjudication of the officers of Customs- reg.

Date: 08-06-2018
Circular No.16/2018-Customs
Powers of adjudication of the officers of Customs- reg.

Date: 07-06-2018
Notification No.49/2018-Customs (N.T.)
Exchange rates notification No.49/2018 dated 07.06.2018

Date: 07-06-2018
DGFT Notification No.10/2015-2020
Amendments in para 6.08 (b) of Foreign Trade Policy 2015-20.

Date: 07-06-2018
A.P. (DIR Series) Circular No. 30
Foreign Investment in India -Reporting in Single Master Form



Exim Guru Copyright © 1999-2018 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001