The Central Board of Indirect Taxes and Customs (CBIC) notified Rs.1000 as a fees for Handling of mismatch between Shipping Bill and GST returns in Customs Automated System.
The Board notified Levy of Fees (Customs Documents) Amendment Regulations, 2021 which seeks to further amend the Levy of Fees (Customs Documents) Regulations, 1970.
The amendment shall come into force from 17th February, 2021.
Mismatch in GST identification number (GSTIN) happens when the entity filing shipping bills is a registered office and the entity which has paid the Integrated GST (IGST) is a manufacturing unit.
Earlier, the CBIC had said that, Keeping in view the difficulties faced by the exporters in respect of SB005 errors (mismatch in invoice details in shipping bill and returns), Board has decided to extend the facility of officer interface to shipping bills filed up to April 30. However, the exporters are advised to align their export invoices submitted to Customs and GST authorities for smooth processing of refund claims.
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