Customs – 06/2018 – Dated:- 16-3-2018 – Circular No. 06/2018-Customs F. No.450/119/2017-Cus-IV (Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Excise And Customs Room No. 227B, North Block, New Delhi. Dated the 16th March, 2018 To All Principal Chief commissioner/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) Subject: reg. IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also returns error/response codes in case there is any discrepancy. A number of representations have been received from the stakeholders seeking resolution of various problems encountered in sanction of refund
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, has been filed. In other words, filing of EGM, apart from filing of shipping bill and GSTR 3B is a mandatory requirement for processing refund claim. The Shipping lines/agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping lines/agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exports from ICDs. 3. In Order to overcome this issue, the Shipping lines have been mandated to include the shipping bills originating from ICDs while filing the electronic EGMs at the gateway ports. In cases where the EGMs have not incorporated the shipping bills pertaining to ICDs, the Shipping lines/agents have been asked to file supplementary EGMs. While the Shipping lines have been largely cooperative in filling regular or supplementary EGMs for cargo originating from ICDS, there are still man
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ailable in ICES. The officers at the gateway port have to resolve the EGM errors in an expeditious manner by asking the Shipping lines/agents to file requisite amendments and approving those amendments on ICES. In cases, where there are errors either in the shipping bill or in the local EGM (i.e. truck or train summary), the remedial action has to be taken by jurisdictional officer in ICD. 6. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs because of (i) incorrect gateway port code in local EGM (error M), (ii) change in container for LCL cargo or mistakes committed while entering container number (error C), (iii) incorrect count of containers (error N), (iv) mistakes in entering the nature of cargo – LCL or FCL (error T), (v) the let export order is given in ICES after sailing date of the vessel (error L), ICES has provision to correct all aforementioned errors. The procedure to be followed for each type of error has been clearly delin
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