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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
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Circular No. 05 /2021-Customs
Room No. 244A, North Block, New Delhi.
New Delhi, dated 17th February, 2021
To
All Principal Chief Commissioners/
Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief
Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal
Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal
Commissioners/ Commissioners of Customs & Central tax,
Madam/Sir,
Subject: IGST refunds on exports-extension in SB005 alternate mechanism -reg.
Kind reference is invited to Board`s Circulars 5/2018-Cus. dated 23.02.2018,
08/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt
16.07.2018, 40/2018 Cus. dt 24.10.2018, 26/2019 Cus. dt 27.08.2019 and
22/2020-Cus. dated 21.04.2020 on the above subject of SB005 error resolution.
2. The above-mentioned Board Circulars provide the facility for resolving
invoice mis-match errors with officer interface as an alternative measure for
the specified period which was further extended, several times, based on
representations received from Trade regarding continuance of such error. Last
such extension has been granted for the Shipping Bills filed upto 31.12.2019
vide above referred Circular No. 22/2020-Customs dated 21.04.2020.
3.
There have been several representations from the Trade to extend the Officer
Interface to resolve the genuine error committed during data entry. The issue
has been examined. It is noticed that, the quantum of Shipping Bills pending on
account of such errors being committed by the Trade have come down
significantly, but still it is occurring in some cases resulting in hold- up of
IGST refunds.
4. Keeping in view the above factual position, it has been
decided as a measure of trade facilitation to keep the Officer Interface
available on permanent basis to resolve such errors on payment of specified fee
by the exporter. The exporter may avail the facility of correction of Invoice
mis-match errors (error code SB-005) in respect of all past shipping bills,
irrespective of its date of filling, by following the procedure as provided in
the above Circulars, subject to payment of Rs. 1,000/- as fee towards such
rendering of service by Customs Officers for correlation and verification of the
claim. Necessary amendments have been made in the Levy of Fee (Customs
Documents) Regulations, 1970 vide Notification No.17/2021 dated 17th February,
2021.
5. Suitable Trade Notice/ Standing order may please be issued to
guide the trade and industry. Difficulty, if any, faced in implementation may be
brought to the notice of Board immediately.
Yours faithfully,
F. No.450/119/2017-Cus IV
(Vineeta Sinha)
Joint Commissioner (Customs
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