Customs – Instruction No. 20/2018 – Dated:- 26-11-2018 – Instruction No. 20/2018-Customs F. No. 450/119/2017-Cus IV(Pt.I) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes& Custom) Room No. 227B, North Block New Delhi, dated the 26th November, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs (Preventive), All Principal Chief Commissioner/ Chief Commissioner of Customs and GST, All Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) Sub: Refund of IGST paid on exports of goods done from Non-EDI sites-reg. Sir/Madam, The procedure for refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 was provided vide instruction 15/2017-Cu
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he verified SBs after these are matched with the GST Returns data received from GSTN; (iv) Detailed advisories have been issued from time to time on these steps. Further, a public enquiry has been made available on ICEGATE website for checking the details and IGST status of manual SBs verified in ICES. (v) Specific IGST related errors or mismatches can also be checked by an importer/Customs Broker for his SBs using his ICEGATE login. (vi) It is only when a SB is verified by the Customs officer in ICES does it become ready for the IGST validation procedure. (vii) Data has been uploaded in ICES for verification of exports made upto March 2018. However, some sites have not yet sent the data by email for some months and ADG (ICES) has reminded
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