Customs – PUBLIC NOTICE No. 37/2018 – Dated:- 30-10-2018 – OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468/469, FAX NO. 02836-271467 F. No. S/20-72/PN/IGST Ref/AG/2017-18 Dated: 30/10/2018 PUBLIC NOTICE No. 37/2018 Subject: – reg. Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards CBIC Circular No. Circular No. 40/2018-Custom dated 24.10.2018 issued through F. No: 450/119/2017-Cus-IV regarding IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess. 2. 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
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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. 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 SBs 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 SB or, b. Cases where Compensati
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ll. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again. 7. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) (annexed to the Public Notice) to the AC (IGST Refund). The AC (IGST Refund) will then proceed to sanction the revised amount after due verification through the option provided in ICES. Once the revised amount is approved by the AC (IGST Refund) in the system, a fresh scroll will be available for generation for the differential amount only. 8. It may be noted that only those SBs which have already been scrolled shall be available in this facility. Further, this facility can 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 well as the sanctioning officer while sanctioning the revised amount as no further provision
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