In the recent Notification, No. 17/2021-Customs (N.T.), dated February 17, 2021, The CBIC has amended the Levy of Fees (Customs Documents) Regulations, 1970, by issuing the Levy of Fees (Customs Documents) Amendment Regulations, 2021, by “ Inserting serial number (x) in the Table under Regulation 3 of the Levy of Fees (Customs Documents) Regulations, 1970 in the following manner:
“(3). Levy of fees. – The proper officer shall for the purposes specified in column (2) of the Table below, levy fees on a customs document at the rate specified in the corresponding entry in column (3) thereof, namely:-
Table
| S. No. | Purpose | Rate |
| (1) | (2) | (3) |
| (x) | Handling of mismatch between Shipping Bill and GST returns in Customs Automated System | Rs. 1000.00.” |
Further Circular No. 05 /2021-Customs dated 17th February 2021 was issued by CBIC keeping in view of the hardship faced by the businesses due to inadvertent error for invoice mismatch and accordingly to facilitate the trade, Officer Interface is available on a permanent basis to resolve such errors on payment of the fee specified above by the exporter. This will help the exporters in claiming their IGST refund which was stuck due to invoice mismatches.
