IGST Export Refunds – extension in SB005 alternate mechanism And revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE No. 37/2018 Dated:- 30-10-2018 Trade Notice
Customs
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 ha
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tion/outreach programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping 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 b
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18. However, exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. 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
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