Rectification of Invoice Mio-match (SB005), GSTN Number Mio-match (SB003), EGM/Stuffing errors (SB002), Mi.-match in Shipping Bill details (SB001) and PFMS updation - Customs - Public Notice No. 16/2019

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) CUSTOM HOUSE, 15/1, STRAND ROAD, KOLKATA 700001 F. No. S.34M-193/2018 Dbk Dated: 16.03.2019 Public Notice No. 16/2019 Sub: Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match (SB003), EGM/Stuffing errors (SB002), Mi.-match in Shipping Bill details (SB001) and PFMS updation. Attention of Exporters, Custom House Brokers, all Carriers/ Shipping Lire/ Steamer and all Members of Trade is directed towards Refund IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and Public Notice N. 09/2019 dated 01.02.2019. Board s Circular Nos. 05/2018-customs dated 23.02.2018. 08/2018-Cusotms dated 23.03.2018, 12/2018-Cusotms 29.05.2018, 15/2018-Customs dated 06.06.2018. No 22/2018-Customs dated 18.07.2018 and Circular No, 40/2018-Customs dated 24.10.2018 are also to be referred on the above subject. 2 In continuation of the above referred Public Notice, Exporters are once again Requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the Ship. In the event of EGM errors, the Shipping Bill in the GST Temporary Scroll will not be migrated to final Scroll Shipping Bill figures in the final Scroll of IGST, the Exporters win not be able to get IGST Refund credited to their Bank Accounts. 3. The list of exporters and their Shopping having EGW/Stuffing errors ( SB002) is enclosed herewith as Annexure-A for information of the concerned exporters. 4. The exporters may approach the HELP DESK in Export Department, 1 st Floor. Custom House, Kolkata for issues related to EGM Errors. 5. A list of exporters and their Shipping having Invalid Invoice Number Error (SB005) is enclosed herewith as Annexure-B. 6. The exporters have not yet submitted their documents as per Circular 05/2018-Custom dated 23.022018 and Circular 08/2018-customs dated 23.03.2018 are once again advised to submit self-certified copies of relevant GSTRI/ Table 6A, GSTR 3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim. 7. Circular No. 40/2018-Customs dated 24.10.2018 applies to cases wherein the Exporters have received less amount of IGST Refund than the IGST paid in GST Returns. The Exporters can claim the differential amount by submitting a duly filled and signed Revised Refund Request (RRR) annexed to the Public Notice No. 101/2018 dated 31.10.2018 issued by this Commissionerate to the Assistant/ Deputy Commissioner, IGST Refund Cell (Port), Custom House, Kolkata. Once the revised amount is approved by the designated ACIDC in the System, a fresh scroll will be available for generation for the differential amount only. 8. Solutions have also been devised for IGST refunds held up on account of SB003 error. This error occurs when there is a mismatch between GSTIN entity mentioned in be Shipping Bill and the one filing GSTR-1/GSTR-3B. A list of exporters and their Shipping Bills having SB003 Error is enclosed herewith as Annexure-C. 9. The facility to process Shipping Bill manually with Officer Interface for Errors SB003, SB005 and Supplementary IGST Refund would be available only for cases where Shipping Bins have been filed till 15.11.2018. 10. Further, a list of Shipping Bills having Errors in Shipping Bills details (SB001) is enclosed herewith as Annexure-D. This error occurs mainly due to error in Shipping Bill Number or Date in GSTR-1. Hence, the concerned Exporters have to rectify their GSTR-1 Returns for IGST Refund. 11. It is seen that in some cases the Bank Account details provided in the EOI System are not correct or complete which results in non-disbursal of IGST/Drawback/RoSL Amount. The PFMS status of such IECs either Response Awaited or Rejected The list of such IECs where PFMS status is Rejected is enclosed as Annexure-E. To resolve this issue, the exporters may contact EDI Helpdesk or Drawback Unit at Custom House, Kolkata with scanned copy of cheque, DGFT s IEC certificate and a request letter for updation of account details. 12. The exporters should submit the details for reconciliations and rectification to the IGST Refund Cell (Port). 13. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. (Manish Chandra) Commissioner of Customs (Port) Custom House, Kolkata