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T12 EXCISE LAW TIMES [ Vol. 372

circular was issued in the context of lockdown announced by the Government
for the period 25-3-2020 to 14-4-2020 due to COVID-19 pandemic.
2. In the background of the recent announcement by the Government
extending the lockdown till 3-5-2020 and taking into consideration that it might
take sometime after the end of the lockdown for the situation to normalise, the
Board has decided to further extend the facility of accepting undertaking in lieu
of bond for the period till 15-5-2020. Consequently, the date for submission of
proper bond in lieu of which the undertaking is being temporarily accepted is
extended till 30-5-2020. This relaxation will be reviewed by the Board at the end
of the lockdown period.
3. Furthermore, in reference to para 3.3(ii) of the circular, the
undertaking in lieu of bond is to be submitted by the registered email ID of the
IEC holder or their authorised Customs Broker. In addition to this requirement,
but not in substitution, customs zones may prescribe uploading of the
undertaking on e-Sanchit.
4. With the exception of the above, all other conditions underlined in
Circular No. 17/2020 dated 3-4-2020 stand as they are.
5. Suitable Trade Notice/Standing Order may be issued to guide the
trade and industry. Difficulty, if any, faced in implementation of this circular
may be brought to the notice of Board immediately.
[M.F. (D.R.) Circular No. 21/2020-Cus., dated 21-4-2020]

Refunds — IGST refunds on exports-extension in SB005
alternate mechanism — Facility of SB005 error
correction in EDI system for Shipping Bills extended
upto 31-12-2019
Subject : IGST refunds on exports-extension in SB005 alternate mechanism -
Regarding.
Kind reference is invited to Board’s Circulars 8/2018-Cus., dated 23-3-
2018 [2018 (360) E.L.T. (T3)], 15/2018-Cus., dated 6-6-2018 [2018 (360) E.L.T.
(T101)], 22/2018-Cus., dated 18-7-2018 [2018 (361) E.L.T. (T29)], 40/2018-Cus.,
dated 24-10-2018 [2018 (362) E.L.T. (T29)] and 26/2019-Cus., dated 27-8-2019
[2019 (367) E.L.T. (T43)] on the above subject of SB005 error resolution.
2. The above Board circulars have been issued in the spirit of trade
facilitation and as interim measures to help trade adapt and acclimatize to
changing requirements in the GST era. However, representations have been
received till today on the same subject issue. There are still numerous Shipping
Bills having invoice mismatches between the GST returns data and the customs
data presented along with the Shipping Bills resulting in SB005 error. This results
in blocking of the IGST refund disbursal, which is otherwise fully automated,
except for the refund scroll generation.
3. The matter has been re-examined. Considering that the entire
country is facing unprecedented challenges due to the COVID 19 pandemic, and
that the exporters are facing genuine hard-ships due to the SB005 errors, it has

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