Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.

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..... 27-B, North Block, New Delhi dated 6th June, 2018 To, All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs Central Tax / Customs (Preventive) All Director Generals under CBIC. Subject: Refund of IGST on export of Goods-Extension of date in SB005 alternate mech .....

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..... e exporters are advised to align their export invoices submitted to Customs and GST authorities for smooth processing of refund claims. 2. Apart fromSB005 errors, IGST refunds are also stuck on account of SB003 error on the customs side. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping bill and the one filing GSTR-1 / GSTR-3B . Board has examined the is .....

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..... correction tool, on lines of one developed for SB005, for sanction of refund in cases where PAN provided in Shipping Bill is same as PAN of GSTR 1 . DG Systems have developed this utility now which would facilitate processing of IGST refund claims stuck due to SB003 error in the manner similar to SB005 error. 3. Field formations may, therefore, take necessary steps to bring these changes to t .....

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