New Delhi, Feb 22 : The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending IGST refunds in such cases where records have not been transmitted to ICEGATE, due to GSTR1 and GSTR3B mismatch error. This overcomes the problem of refund blockage by allowing refunds subject to undertakings/submission of CA certificates by exporters and post refund audit scrutiny. This facilitation was issued vide a circular and would be applicable to all shipping bills filed up to March 31, 2021. The CBIC has also extended the facility for resolving invoice mismatch errors (classified as SB-005 error) through the customs officer interface on permanent basis. Earlier, this facility was provided for a limited period i.e. in respect of shipping bills filed up to December 31, 2019. The exporter may avail the facility of correction of Invoice mismatch errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filing subject to payment of a nominal fee, a Finance Ministry statement said. It is seen that a considerable number of exporters have been facing difficulties in getting their IGST refund sanctioned either due to lack of facility to amend GST 3B return or bona-fide clerical/human errors while filing the documents. With the endeavour of resolving all such pending IGST refund claims, CBIC has issued different circulars, the statement said. /IANS