The Central Board of Indirect taxes and Customs (“CBIC”) vide Circular No. 40/2018-Customs dated October 24, 2018 has extended the alternate mechanism with an officer interface to resolve invoice mismatch error (SB005 error) which results in blockage of refund of IGST paid on export. This generally happens due to:
- Error made by the exporter/CHA in declaring the IGST paid amount in SB or,
- Cases where Compensation Cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or,
- Typographical mistake by the customs officer while sanctioning the refund through officer interface.
This facility has been extended for Shipping Bills filed upto November 15, 2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
Further Circular can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2018/Circular-40-2018-Customs.pdf