Supreme Court: Breach of Contract is Not Cheating Unless Fraud Existed From the Outset  ||  Supreme Court: Specific Performance of an Agreement to Sell May be Denied After a Long Delay  ||  Supreme Court: Section 498A IPC Applies to Live-In Relationships in Nature of Marriage  ||  Supreme Court Awards Rs.83.38 Lakh to Child Left Paralysed, Stressing Impact on the Victim’s Future  ||  J&K and Ladakh High Court: Private Trust Cannot Oppose Wakf Takeover Without Legal Authority  ||  P&H HC: Courts Cannot Grant Protection to a Minor’s Live-In Relationship Prohibited By Law  ||  Chhattisgarh High Court: NEET OMR Tampering Allegations Cannot Rest on Mere Suspicion  ||  Allahabad High Court Upholds Conviction, Says a Reliable Dying Declaration Alone Can Sustain Guilt  ||  Bombay HC Criticises ITAT for Delays in Pronouncing Orders Beyond 90-Day Limit  ||  P&H High Court Criticises Punjab For Spending on Freebies and Ads While Delaying Employee Dues    

IGST refunds on exports-extension in SB005 alternate mechanism- (Ministry of Finance ) (17 Feb 2021)

MANU/CUCR/0005/2021

Goods and Services Tax

1. 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 the facility for resolving invoice mis-match errors with officer interface as an alternative measure for the specified period which was further extended, several times, based on representations received from Trade regarding continuance of such error. Last such extension has been granted for the Shipping Bills filed upto 31.12.2019 vide above referred Circular No. 22/2020-Customs dated 21.04.2020.

3. There have been several representations from the Trade to extend the Officer Interface to resolve the genuine error committed during data entry. The issue has been examined. It is noticed that, the quantum of Shipping Bills pending on account of such errors being committed by the Trade have come down significantly, but still it is occurring in some cases resulting in hold- up of IGST refunds.

4. Keeping in view the above factual position, it has been decided as a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified 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 Rs. 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, 1970 vide Notification No.17/2021 dated 17th February, 2021.

5. Suitable Trade Notice/ Standing order may please be issued to guide the trade and industry. Difficulty, if any, faced in implementation may be brought to the notice of Board immediately.

Tags : IGST REFUNDS   EXPORTS-EXTENSION   ALTERNATE MECHANISM  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved