Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST
PUBLIC NOTICE NO. 109/2018 Dated:- 16-11-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date: 16.11.2018
PUBLIC NOTICE NO. 109/2018
Subject: Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST.
Attention of all the exporters, Custom House Brokers, all Carriers/Airlines Agents and all Members of Trade is invited towards CBIC Circular No. 40/2018. Customs dated 24.10.2018 regarding extension in SB005 Alternative Mechanism and revised processing in certain cases including disbursal of Compensation Cess.
2. Exporters are receiving the refunds o
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ined and it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018.
4. 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 Shipping Bills which were successfully scrolled, albeit with a lesser than eligible amount.
5. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to:
a. Error made by the exporter/CHA in declaring the IGST paid amount in Shipping Bill or,
b. Cases where Compensation Cess paid amount was not entered by the exporter in the Shipping Bill along with the IGST paid amount or the same details were not transmitted by GSTN,
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resh scroll will be available for generation for the differential amount only.
8. It may be noted that only those Shipping Bills which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible Shipping Bill to sanction the revised IGST amount. Thus, utmost care should be taken by the exporter while submitting the RRR as no further provision will be available for revising the refund sanction again.
9. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned.
Enclosed : Format of Revised Return Request (RRR).
(Manish Chandra)
COMMISSIONER OF CUSTOMS (A & A)
ACC, NSCBI AIRPORT, KOLKATA
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Document 1
Annexure: Revised Refund Request (RRR)
SB Number:
SB Date:
Port Code:
GSTIN:
IEC:
Exporter Name:
Sl No
GST Invoice IGST
Sl. No
Number/
Amount
Date
Corresponding
SB Invoice No.
/Date
IGST
Final
Amount
(corrected)
as
IGST
de
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