IGST Refunds on exports- extension in SB005 alternate mechanism for SBS filed upto 31 .12.2019 - Customs - Public Notice No. 26/2020

OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN 41/A, SASSOON ROAD, PUNIC-411001 F. No. VIII/Cus/Tech/PN/48-123/19-20 Dated: 27.04.2020 Public Notice No. 26/2020 Sub: IGST Refunds on exports- extension in SB005 alternate mechanism for SBS filed upto 31 .12.2019,- reg. Kind attention of all Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board s Circular Nos. 08/2018-Cus dated 23.03.2018, 15/2018-cus dated 06.06.2018, 22/2018-cus dated 18.07.2018, 40/2018-cus dated 24.10.2018 and 26/2019-cus dated 27.08.2019 on the above subject of SB005 error resolution. 2. The above Board circulars have been issued in the spirit of trade facilitation and as interim measures to help trade adapt and acclimatize to changing requirements in the CST era. However, representations have been received till today on the same subject issue. There are still numerous Shipping Bills having Invoice mismatches between the GST returns data and the Customs data presented alongwith the Shipping Bills resulting in SB005 error. This results in blocking of the IGST refund disbursal, which is otherwise fully automated, except for the refund scroll generation. 3. the matter has been re-examined. Considering that the entire country is facing unprecedented challenges due the COVID 19 pandemic, and that the exporters are facing genuine hard-ships due to the SB005 errors, it has now been decided by the CBIC vide Circular No. 22/2020 dated 21.04.2020 to extend the facility of SB005 error correction in the Customs EDI system for Shipping Bills with date upto 31.12.2019. 4. All members of the trade, exporters, shipping lines, customs brokers are duly advised again to make efforts to understand the problems due to mismatch of invoices resulting in SB005 error, and to invest time and due precautions for preventing such error in the future. 5. The procedure for processing of IGST refund claims in these cases would be as follows: a) The exporter shall email the signed and scanned copy of the Concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices in the format enclosed as Annexure-A to this Facility Circular to the concerned filed formations email-ids. Sr. No. Customs Ports/ ICDs Email id 1. ICD, Talegaon [email protected] 2. ICD Bhamboli [email protected] 3 ICD, Dighi [email protected] 4. ICD, Chinchwad [email protected] 5 Air Cargo [email protected] 6. CED, Ratnagiri [email protected] 7 CED Sindhudurg [email protected] 8 CFO, Dapoli [email protected] b) Customs EDI system shall display list of all the invoices pertaining to such SBS with the invoice data received from GSTN. The officers shall verify the following: i) Duly certified concordance table submitted by the exporter as per Annexure-A indicating mapping between GST invoice and corresponding Shipping Bill invoice; ii) IGST taxable value and IGST amount declared in the Shipping Bill. iii) IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c) After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same. d) Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. e) Invoices in any particular GSTR-I where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f) Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 6. Action to be taken in terms of decisions taken in this Facility Circular should be considered as Standing Order for the purposes of officers and staff. (PK. BEHERA) Commissioner of Customs, Pune.