• Written by TaxField
• Category Customs, IGST, Refund, mismatch, Shipping Bill
• Views 745,349
• Comments 0

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.

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 mismatch 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 17.02.2021 and in this regard, a Circular No. 5/2021-Customs dated 17.02.2021 have also been issued.

Thanks to govt. for providing this measure on permanent basis which would be benefitted for exporters whose IGST refunds held up due to mismatch of data of Shipping Bills with that of GST Invoice/Returns.