Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 05/2021-Customs to provide that the “SB-005 alternate mechanism” will now be available on permanent basis to resolve Invoice mis-match errors on making a payment of specified fee by the exporter where in IGST Refunds on exports will be disbursed through the officer interface mechanism in cases indicating invoice number mismatches in shipping bill and GST Returns filed by the exporters.
Hence, the exporters may avail the facility of correction of invoice mis-match errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, subject to payment of INR 1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim.
Source: Central Board of Indirect Taxes & Customs
