MANU/CUCR/0022/2018

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 22/2018-Customs

Date : 18.07.2018

Notification/ Circulars Referred : Circular 15/2018-Customs dated 06.6.2018 MANU/CUCR/0015/2018;Circulars 05/2018-Customs dated 23.02.2018 MANU/CUCR/0005/2018;08/2018-Customs dated 23.03.2018 MANU/CUCR/0008/2018

Citing Reference:
Circular 15/2018-Customs dated 06.6.2018 MANU/CUCR/0015/2018  Referred

Circulars 05/2018-Customs dated 23.02.2018 MANU/CUCR/0005/2018  Referred

08/2018-Customs dated 23.03.2018 MANU/CUCR/0008/2018  Referred

To,

All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs& Central Tax / Customs (Preventive)
All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive)
All Director Generals under CBIC.

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 and other cases using officer Interface for rectification of errors-reg

Sir/ Madam,

It may be recalled that in circular 15/2018-Customs dated 06.6.2018, CBIC has provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even though GSTIN has been correctly mentioned while filing the GST returns. Due to this mismatch, the IGST refund claims are not getting processed.

2. The matter has been examined. As PAN is embedded in the GSTIN, CBIC has decided to accord similar treatment to such cases also as are already covered under Para 2 of Circular 15/2018-Customs. The conditions prescribed in para 2 of the said circular shall apply mutatis mutandis.

3. CBIC has issued