The Central Board of Indirect Tax and Customs (“the Board”) vide Circular No. 22/2018-Customs, dated July 18, 2018, has come to know that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills (SB003 error), leading to blockage of IGST refund.
Keeping in mind the interest of exporters, the board has extended the ‘officer interface resolution mechanism’ for error SB005 (invalid invoice no.) to errors such as SB003 (invalid GSTIN), SB006 (Gateway EGM not filed) etc. It has also extended the date of ‘officer interface resolution mechanism’ to shipping bills filed upto June 30, 2018 for all supra errors.