MANU/CUCR/0026/2019

Ministry : Ministry of Finance

Department/Board : Central Board of Excise and Customs

Circular No. : 26/2019-Customs

Date : 27.08.2019

Notification/ Circulars Referred : Circulars 05/2018-Customs dated 23.02.2018 MANU/CUCR/0005/2018;08/2018-Customs dated 23.03.2018 MANU/CUCR/0008/2018;15/2018-Customs dated 06.06.2018 MANU/CUCR/0015/2018;40/2018-Customs dated 24.10.2018 MANU/CUCR/0040/2018

Subject: Excise

Subject: Customs

Citing Reference:
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

15/2018-Customs dated 06.06.2018 MANU/CUCR/0015/2018  Referred

40/2018-Customs dated 24.10.2018 MANU/CUCR/0040/2018  Referred

To

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

IGST Export Refunds-Extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess

CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dated 24.10.2018 wherein an alternative mechanism with an officer interface to resolve invoice mismatches (SB005 error) was provided for the shipping bills filed till 15.11.2018.

2. Despite wide publicity and outreach programmes to make exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the recent announceme........