The Central Board of Indirect Taxes and Customs (CBIC) notified IGST refunds on exports-extension in SB005 alternate mechanism.
The Board Circulars provide the facility for resolving invoice mismatch 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. The last such extension has been granted for the Shipping Bills filed up to December 31, 2019, vide above referred Circular No. 22/2020-Customs dated April 21, 2020.
The CBIC has received several representations from the Trade to extend the Officer Interface to resolve the genuine error committed during data entry. The issue has been examined.
The Board noticed that the quantum of Shipping Bills pending on account of such errors being committed by the Trade to have come down significantly, but still, it is occurring in some cases resulting in the hold-up of IGST refunds.
The Board has decided as a measure of trade facilitation to keep the Officer Interface available on a permanent basis to resolve such errors on payment of the specified fee by the exporter. The exporter may avail the facility of correction of Invoice mismatch 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 a 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.
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