IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
40/2018 Dated:- 24-10-2018 Circular
Customs
Circular No. 40/2018-Customs
F. No: 450/119/2017-Cus-IV
Government of India
Ministry of Finance
Dept. of Revenue
(Central Board of Indirect Taxes and Customs)
Room No. 227B, North Block, New Delhi
Dated, the 24th October, 2018
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise
Subject: IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
Madam/Sir,
Exporters are availing the refunds of IGST paid on exports regularly
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erved that exporters are committing same mistakes again and again in spite of several sensitisation/outreach programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
3. It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser than eligible amount.
4. CBIC has been receiving representations where
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acility would be available only for cases where Shipping Bills have been filed till 15.11.2018. However, exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again.
6. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approve
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ers within the stipulated time i.e.15.11.2018. Customs officers under your charge dealing with IGST refund may also be given suitable instructions to proactively and expeditiously process the revised refund requests.
9. Difficulties, if any, should be brought to the notice of the Board. Hindi version follows.
Yours faithfully,
Encl. Format of Revised Refund Request (RRR).
(Zubair Riaz)
Director (Customs)
Annexure: Revised Refund Request (RRR)
SB Number: SB Date: Port Code:
GSTIN: IEC: Exporter Name:
Sl No
GST Invoice Number/ Date
IGST Amount
Sl. No
Corresponding SB Invoice No. /Date
IGST Amount as declared per SB
Final (corrected) IGST Amount as per actual exports*
1
1
2
3
4
2
5
3
6
7
4
* after reducing amount pertaining to Short shipment etc.
IGST Refund already received (A): Total Revised IGST Claim (B):
Differential IGST Refund (B-A):
I declare that all the details declared given above are true to my knowledge and all the items contained in the above in
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