MANU/CUCR/0021/2020

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 22/2020-Customs

Date : 21.04.2020

Notification/ Circulars Referred : Circulars 08/2018-Cus dt 23.03.2018 MANU/CUCR/0008/2018;15/2018-Cus dt 06.06.2018 MANU/CUCR/0015/2018;22/2018-Cus dt 18.07.2018 MANU/CUCR/0022/2018;40/2018-Cus dt 24.10.2018 MANU/CUCR/0040/2018;26/2019-Cus dt 27.08.2019 MANU/CUCR/0026/2019

Citing Reference:
Circulars 08/2018-Cus dt 23.03.2018 MANU/CUCR/0008/2018  Referred

15/2018-Cus dt 06.06.2018 MANU/CUCR/0015/2018  Referred

22/2018-Cus dt 18.07.2018 MANU/CUCR/0022/2018  Referred

40/2018-Cus dt 24.10.2018 MANU/CUCR/0040/2018  Referred

26/2019-Cus dt 27.08.2019 MANU/CUCR/0026/2019  Referred

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax,
All Principal Commissioners/Commissioners of Customs/Customs (Preventive),
All Principal Commissioners/Commissioners of Customs & Central tax,

Madam/Sir,

IGST refunds on exports-extension in SB005 alternate mechanism

Kind reference is invited to Board's Circulars 08/2018-Cus dt 23.03.2018, 15/2018-Cus dt 06.06.2018, 22/2018-Cus dt 18.07.2018, 40/2018-Cus dt 24.10.2018 and 26/2019-Cus dt 27.08.2019 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 chan........