Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match ( SB003) EGM errors (SB002 or SB006) and filing of claim for IGST - GST - Public Notice No. 12/2019

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIR CARGO COMPLEX) NSCBI AIRPORT. DUM DVM: KOLKATA- 700 052 F.No.S41(Misc)-64/2017 CCX(Pt) Dated : 08/02/2019 Public Notice No. 12/2019 Subject : Rectification of Invoice Mis-match (SB005), GSTN Number Mis-match ( SB003) EGM errors (SB002 or SB006) and filing of claim for IGST Refund Attention of all exporters, their authorized representatives, Customs House Brokers and all Airlines is invited towards Refund of IGST paid on export goods under Rule 96 of CGST Rules, 2017. Public Notices No.08/2018 dated 06.02.2018, 12/2018 dated 19.02.2018, 50/2018 dated 31.05.2018, 54/2018 dated 08.06.2018, 73/2018 dated 20.07.2018, 98/2018 dated 26.10.2018, 109/2018 dated 16.11.2018, 125/2018 -Customs dated 31.12.2018 and Boards Circular Nos. 05/2018-Customs dated 23.02.2018, No.08/2018-Customs dated 23.03.2018, No.12/2018-Customs dated 29.05.4018, No.15/2018-Customs dated 06.06.2018, No.22/2018-Customs dated 18.07.2018 and 40/2018-Customs dated 24.10.2018 are also to be referred. 2. In continuation of the above referred Public Notices, exporters are once again requested to advise their respective Air lines to file the EGM correctly before the departure of the flight. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to the final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the exporters will not be able to get IGST Refund credited to their Bank accounts. 3. The list of the exporters and their Shipping Bills having EGM errors (SB002 or SB006) is enclosed herewith as Annexure-A for information of the concerned exporters. 4. The exporters may approach the concerned Air lines and Superintendent EDI, Air Cargo Complex, NSCBI Airport for issues related to EGM errors. 5. A list of exporters and Shipping Bills having Invalid Invoice Number Errors (SB005) is enclosed herewith as Annexure-B. 6. The exporters who have not yet submitted their documents as per Circular No. 05/2018-customs dated 23.02.2018 and No. 08/2018-customs 23.03.2018, are once again advised to submit self-certified copies of relevant GSTR1/Table6A, GSTR3B 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 deals with the 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 filed and signed Revised Refund Request (RRR) annexed to the Public Notice No.109/2018 dated 16.11.2018 to the Dy. Commissioner of Customs, IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata. Once the revised amount is approved by the designated AC/DC in the System, a fresh scroll will be available for generation of the differential amount only. This facility would be available only for cases where Shipping Bills have been filed till 15.11.2018. 8. Solutions have also been advised for IGST refunds held up on account of SB003 error. This error occurs when there is a mismatch between GSTIN entity mentioned in the S/Bill and the one filing GSTR-1/GSTR3B. A list of exporters and their Shipping Bills having SB003 Error is enclosed herewith as Annexure -C 9. Further, a list of S/Bills having Errors in Shipping Bills details (SB001) is enclosed herewith as Annexure-D. This error occurs mainly due to error in S/Bill date in GSTR-I. Hence, the concerned exporters have to rectify their GSTR-I Returns for IGST Refund. 10. The exporters should submit the details for reconciliations and rectification to the IGST Refund Cell, Airport. 11. Difficulty, if any may be brought to the notice of Deputy Commissioner of Customs, DBK IGST Refund Section, Air Cargo Complex, NSCBI Airport, Kolkata. (MANISH CHANDRA) COMMISSIONER OF CUSTOMS (AIRPORT ADMN.), CUSTOM HOUSE, KOLKATA