Page 39 - GSTL_30th April 2020_Vol 35_Part 5

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
now been decided to extend the facility of SB005 error correction in the Customs
EDI system for Shipping Bills with date upto 31-12-2019.
4. All members of the trade, exporters, shipping lines, customs brokers
are duly advised again to make efforts to understand the problems due to
mismatch of invoices resulting in SB005 error, and to invest time and due
precautions for preventing such error in the future.
GST LAW TIMES  30th April 2020  39