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IGST refunds on exports-extension in SB005 alternate mechanism - Customs - 05/2021

Extract

..... incipal 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 .....

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IGST refunds on exports-extension in SB005 alternate mechanism - Customs

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..... cified 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 ₹ 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, 1 .....

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IGST refunds on exports-extension in SB005 alternate mechanism - Customs

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