GST Export refunds- extension in SB005 alternate mechanism and revised processing including disbursal of Compensation cess to shipping bills filed up to 31.07.2019

Circular No.  26 /2019-Customs

F.No.450/ 119/2017-Cus-IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
****

Room No. 244-A , North Block, New Delhi
Dated the  27th August, 2019

To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Commissioners/Commissioners of Customs & Central Excise

Subject:- IGST Export Refunds – extension in SB005 alternate mechanism  and revised processing in certain cases including disbursal of compensation Cess -reg.

CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dated 24.10.2018 wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 15.11.2018.

2. Despite wide publicity and outreach programmes to make exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed that a few exporters continue to commit such Therefore, in view of the recent announcement by Hon’ble Finance Minister, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility for all cases covered under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills filed up to 31.07.2019 .

3. Field formations shall conduct outreach programmes to make all stakeholders aware about the correct procedure for claiming IGST refunds so that repeated errors are avoided/minimised.

4. Difficulties, if any, shall be brought to the notice of the Board.

Yours Faithfully

(Rajiv Ranjan)
Director (PAC-Customs)

• Date of digital signature and issue determines date of a notice u/s 148 of Income Tax Act
• DGFT authorises IACCIA to issue Certificate of Origin (Non- Preferential)
• Net profit rate may not have variation commensurate to increase of turnover
• Mushroom growing apparatus cannot be classified as ‘agricultural machinery’
• Statutory presumption attached to issuance of a cheque to be accorded due weight – SC

addition u/s 68 addition u/s 69A ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty condonation of delay covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory GSTR-3B GST rates IBBI ibc income tax prosecution itat ITAT Delhi mca circular MCA notification order u/s 119 penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes