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Government of India
Ministry of Finance
Dept. of Revenue
(Central
Board of Excise and Customs)
Circular No. 08/2018-Customs
Room No. 227B, North Block, New Delhi
Dated, the 23rd March, 2018
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
Madam/Sir
Subject: Refund of IGST on Export—Extension of date in SB005 alternate
mechanism cases & clarifications in other cases— reg.
CBEC has issued
Circular No 5/2018-Customs dated 23-02-2018 which provided
for an alternative mechanism with officer interface to resolve invoice mismatch
cases. In the said circular, it was provided that the mechanism would be
available for the shipping bills filed till 31.12.2017. Although the cases
having SB005 error have now greatly reduced due to continuous outreach done by
the. Board and increased awareness amongst the trade, but some exporters have
nevertheless, have committed errors in filing invoice details in shipping bill
and GST returns. Therefore, keeping in view the difficulties likely to be faced
by the exporters in case SB005 are allowed to be corrected through officer
interface for SBs filed up to 31.12.17, it has been decided to extend this
facility to those shipping bills filed till 28.02.2018
2. Further, representations have also been received from:
(i) field
formations seeking resolution of SB006 errors due to discontinuance of
transference copy of shipping bill. It has been proposed by the field formations
that in lieu of transference copy either the final Bill of Lading issued by the
shipping lines or written confirmation from the custodian of the gateway port ,
may be treated as valid document for the purposes of integration with the EGM.
The proposal from the field formation has been examined in the Board. The
proposal sent from field formation in such EGM error cases has been agreed.
(ii) exporters that by mistake they have mentioned the status of IGST
payment as “NA” instead of mentioning “P” in the shipping bill. In other words,
the exporter has wrongly declared that the shipment is not under payment of
IGST, despite the fact that they have paid the IGST. As a one-time exception, it
has been decided to allow refund of IGST through an officer interface wherein
the officer can verify and satisfy himself of the actual payment of IGST based
on GST return information forwarded by GSTN. DG (Systems) shall open a physical
interface for this purpose.
3. Difficulties if any should be brought to the notice of the Board.
4. Hindi version follows.
Yours faithfully
(Zubair Riaz)
Director(Customs)
F.No:
450/119/2017-Cus-1V
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