IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE N0. 137/2018/ 30.10.2018 Dated:- 29-10-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS (Export)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-400 001
Email : Drawback.nch@gov.in
F. No. S/26.Misc-12/2018-19 IGST Refund
Date: 29.10.2018
PUBLIC NOTICE N0. 137/2018/ 30.10.2018
Sub: reg.
Attention of the trade is invited to Board's Circular No. 40/2018-Customs issued vide F. No. 450/119/2017-cus IV dated 24th October 2018.
1. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill (SB) and GSTR 1 data can be handled in the system.
2. CB
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d 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 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 SB or,
b, cases where compensation cess paid amount was not entered by th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
unt, 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 P.P.R 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 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 approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only.
7. It may be noted that only those SBS which have already been scrolled shall be available in this facility, Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount, Thus, utmost care may be taken by the exporter while submitting the RRR as no further provision will be available for revising
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =