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 November 15, 2018. In view of the recent announcement by Hon’ble Finance Minister, giving high priority to the interests of exporters, this facility has been extended for Shipping Bills filed upto July 31, 2019.
Broadly, this error happens due to:
- Error made by the exporter/CHA in declaring the IGST paid amount in SB or,
- Cases where Compensation Cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or,
- Typographical mistake by the customs officer while sanctioning the refund through officer interface.