Fee of Rs.
1000 Levied on Handling of Mismatch between Shipping Bill and GST Returns in
Customs Automated System
[Circular
No. 05 /2021-Customs dated 17 February 2021]
Subject: IGST refunds on exports-extension in SB005
alternate mechanism.
Kind reference is invited to Board`s Circulars 5/2018-Cus.
dated 23.02.201808/2018 Cus.
Dt 23.03.2018,
15/2018 Cus. dt
06.06.2018, 22/2018 Cus dt
16.07.2018, 40/2018 Cus. dt 24.10.2018, 26/2019 Cus.
dt 27.08.2019 and
22/2020-Cus. dated 21.04.2020 on the above subject of
SB005 error resolution.
2. The above-mentioned Board Circulars provide the
facility for resolving invoice mis-match errors with
officer interface as an alternative measure for the specified period which was
further extended, several times, based on representations received from Trade
regarding continuance of such error. Last such extension has been granted for
the Shipping Bills filed upto 31.12.2019 vide above
referred Circular No. 22/2020-Customs dated 21.04.2020.
3. There have been several representations from the Trade
to extend the Officer Interface to resolve the genuine error committed during
data entry. The issue has been examined. It is noticed that, the quantum of
Shipping Bills pending on account of such errors being committed by the Trade
have come down significantly, but still it is occurring in some cases resulting
in hold- up of IGST refunds.
4. Keeping in view the above factual position, it has
been decided as a measure of trade facilitation to keep the Officer Interface
available on permanent basis to resolve such errors on payment of specified fee
by the exporter. The exporter may avail
the facility of correction of Invoice mis-match
errors (error code SB-005) in respect of all past shipping bills,
irrespective of its date of filling, by following the procedure as provided in
the above Circulars, subject to payment
of Rs. 1,000/- as fee towards such rendering of
service by Customs Officers for correlation and verification of the claim.
Necessary amendments have been made in the Levy of Fee (Customs Documents)
Regulations, 1970 vide Notification No.17/2021 dated 17th February, 2021.
5. Suitable Trade Notice/ Standing order may please be
issued to guide the trade and industry. Difficulty, if any, faced in
implementation may be brought to the notice of Board immediately.
F. No.450/119/2017-Cus IV