Customs – 08 /2018 – Dated:- 5-3-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010 customsmangalore.gov.in Phone No: 0824-2408164 E-Mail ID: commr-cusmnglr@nic.in Fax No: 0824-2407100 F.NO.S-26/04/2016 Cus Tech Date: 05.03.2018 PUBLIC NOTICE NO. 08 /2018 Subject: Refund of IGST on Export- Invoice mis-match cases -Alternative Mechanism with Officer Interface – reg. Attention of the Importers, Exporter, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board s Circular No. 05/2018- Customs dated 23.02.2018, on the above mentioned subject. 2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No. 42 / 2017 dated 07-11- 2017, which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to
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nished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, shipping date and Port code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E- mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater tha
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o as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid- March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017- Customs. The major errors that are committed by the exporters
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D.pdf Java set up for the DSC upload: https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill number, Shipping Bill date, return month, invoice number, invoice date, response code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis- match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Cust
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ertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place. b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following: i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping betwee
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fund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 6. In order to ensure smooth operation of the prescribed procedure, this Custom House has opened a dedicated cell for the purpose of IGST refund, as under: Name of the Officers: Shri Avezeb D souza, Assistant Commissioner (Drawback) and Shri Mahalinga Naik, Superintendent (Drawback) E-mail id: commr-cusmnglr@nic.in 7. This procedure is available only for Shipping Bills filed till 31st December 2017. 8. Difficulties, if any, may be brought to the notice of this office. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. ( Dr. M. Subramanyam ) COMMISSIONER Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as
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