‘Circular No. 22/2020-Customs’ has been released by Central Board of Indirect Taxes & Customs (CBIC) on 21st April 2020 Yesterday. The circular has been released to inform Exporters about the decision taken by authorities to extend the facility of SB005 error correction in the Customs EDI system for Shipping Bills with a date up to 31.12.2019 for IGST Refund.
As per information received, except for the refund scroll generation, the complete IGST refund disbursal is a fully automated mechanism. And it is blocked due to the SB005 error which was occurred due to the mismatches between the data of GST returns 
However, it is worth to know here that exporter uses two sets of invoices i.e. tax invoice and commercial invoice. The tax invoice is used for GST while the commercial invoice is used for exports. And the SB005 Error occurred due to the mismatch of invoice numbers. An initial observation also shows a possibility that the Error SB005 may occur due to some sort of typographical mistake while entering data in GSTR 1 
To sort out all the problems, The CIBIC made a decision to extend the facility of correcting SB005 error in the Customs Electronic Data Interchange (EDI) system for Shipping Bills with a date up to 31.12.2019.
Along with it, CBIC also addressed all members of the trade, shipping lines, exporters, customs brokers to try to understand the problems and SB005 error that is caused due to the mismatch of invoice data. CBIC also want to reduce the chances of occurrence such error in the future, that’s why it also directed everyone to invest some time and follow all the precautions. Read the official circular here.
