IGST Refunds: Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors

It may be recalled that in  circular 15/2018-Customs dated 06.6.2018 , CBIC has provided for the resolution of SB003 error in certain cases through the utility developed by the Directorate of Systems in a similar manner as SB005 error. It has been brought to the knowledge of the Board that in several cases, the exporters have mentioned PAN instead of GSTIN in the Shipping Bills, even tho…