Rectification Facility in Shipping Bills

Rectification Facility in Shipping Bills

Rectification facility in shipping bills for sanctioning IGST Refunds

The Central Board of Indirect Taxes and Customs (CBIC), earlier, provided a mechanism for exporters with an officer interface to resolve invoice mismatching for the shipping bills filed till 30.06.2018. The errors were due to a mismatch in the information furnished in the tax invoices and the corresponding shipping bills.

 These exporters subsequently requested an extension of the deadline. Therefore, to provide continued relief, the CBIC has extended the rectification facility to shipping bills filed up to 15.11.2018, as per the latest directions applicable in 2025.

Important Note: This relief applies only to shipping bills that were filed with a lesser amount than the eligible IGST refund. Shipping bills that were scrolled with the IGST paid amount shown as ‘NA’ are already being handled via the officer interface and do not fall under the scope of this rectification.

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Areas Covered Under the Rectification Facility

This rectification is allowed in the following scenarios:

(a) Errors made by the exporter or the Customs House Agent (CHA) while declaring the IGST paid amount in the Shipping Bill.

(b) Cases, where the Compensation Cess paid amount was not entered in the Shipping Bill along with the IGST, paid amount or where such data was not transmitted properly by the GSTN, resulting in scroll generation only for the IGST portion.

(c) Typographical mistakes made by the customs officer while sanctioning the refund through the officer interface.

Rectification Facility in Shipping Bills

Procedure:

Exporters seeking to claim the differential IGST refund amount must follow the steps below:

  • Submit a duly filled and signed Revised Refund Request (RRR) form to the designated Assistant Commissioner (AC) or Deputy Commissioner (DC).
  • A scanned copy of the RRR should also be sent to the dedicated email ID of the Customs location from where the exports were made.
  • The designated/concerned AC/DC will verify the claim using the specific option provided in the Indian Customs EDI System (ICES). A detailed advisory on this functionality will be communicated separately by DG Systems to all System Managers.
  • Once the revised refund amount is approved in the system by the AC/DC, a fresh scroll will be generated for the differential amount only.

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Note: This rectification facility can be availed only once per eligible shipping bill for sanctioning the revised IGST refund amount.

This 2025 update aims to support exporters by ensuring timely and rightful IGST refund disbursal while addressing the earlier mismatches effectively through a structured and transparent interface.

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