Ministry of Finance, Government of India on 23rd February 2018 issued a circular no. 05/2018-Customs providing alternative mechanism with Officer Interface in case of Refund of IGST on Export stuck due to Invoice mis-match (Code SB005).
This circular provides alternative mechanism to issued refunds in case of refund stuck due to invoice mismatch i.e. refund claims would be processed through this alternative mechanism only in those cases where the error code is mentioned as SB005 (Invalid Invoice Number).
This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices.
(It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017.)
This mechanism envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance.
The procedure for processing of IGST refund claims in these cases would be as follows:
1. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
2. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
a. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
b. IGST taxable value and IGST amount declared in the Shipping Bill.
c. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
3. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same.
4. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval.
5. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
6. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued.
Exporters are also advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links.
Registration Demo link:
Registration Advisory link:
Java set up for the DSC upload:
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows:
Name of the Exporter: –
|Port Code :||SB No:||SB Date:|
|Sl no||GST Invoice No / Date||Taxable Value as per GST||IGST Amount as per GST||Sl. No||Corresponding SB Invoice No. /Date||Taxable Value as per SB||IGST Amount as declared per SB||Final (corrected) IGST Amount as per actual exports*|
* after reducing amount pertaining to Short shipment etc.
I declare that all the details declared here are true to my knowledge and all items contained in the invoices have been exported out of India.
I further declare that all the GST invoices pertaining to this Shipping Bill have been filed as part of GSTR1/ 6A in Common portal and is available for verification and refund.