Customs – 79/2017 – Dated:- 20-11-2017 – GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)AIR C ARGO COMPLEX NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) – 64/2017CCX/Pt Date: 20.11.2017 PUBLIC NOTICE NO. 79/2017 Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017 Attention of the Exporters/Customs Brokers is invited to Ministry's Circular Nos.42/2017-Customs dated 07.11.2017 regarding Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. 2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The council was unanimous that it is in the national interest to take all possible measures to suppport the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exported in July, 2017 would begin to be paid and refunds
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ither does not exist it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR I (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR I for July, 2017 need to be filed in Table 9A of GSTR I for August, 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mismatch Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR I is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and
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given. iv. Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts/JECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August 2017. GSTN has provided the utility to declare Table 6Afin GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. All
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application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient ( merchant exporters ) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a "registered warehouse". iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. 5. Any difficulty faced in the implementation of the above may be brought to the notice to the Deputy / Assistant Commissioner of Drawback Section, Air Cargo Complex, NSCBI
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