CBIC extends officer-interface mechanism for SB005 errors, GSTIN correction utility for SB003 errors
CBIC vide Circular No.15/2018-Customs – dated – June 06, 2018 extends the alternative mechanism of officer interface to resolve mismatches between invoice details in GST Returns and those in Shipping Bills filed up to April 30, 2018, i.e. SB005 errors. However, it advises exporters to align their export invoices submitted to Customs and GST authorities for smooth processing of IGST refund claims.
CBIC also provides a correction facility in case of mismatches between GSTIN entity mentioned in Shipping Bill and the one filing GSTR-1 / GSTR-3B, viz. SB003 errors (albeit the same PAN). However, in all such cases, entity claiming refund (one which has filed Shipping Bill) will give an undertaking to the Customs Officer at port of export, to the effect that its other office (one who has paid IGST) shall not claim any refund or any benefit of the amount of IGST so paid.
It further points out that DG Systems have developed the utility to facilitate processing of IGST refund. Claims stuck due to SB003 errors in the manner similar to SB005 error.
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