Customs – PUBLIC NOTICE NO: 16/2018-19 – Dated:- 5-4-2018 – OFFICE OF COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, KANDLA NEW CUSTOMS BLDG, NR. BALAJI TRMPLE KANDLA – 370 210 KUTCH, GUJRAT Phone No. 02860-271468-469, FAX: 271467 Email:- kandlacustoms@gmail.com F. No. S/20-72/PN/IGST REF/AG/2017-18 Kandla, dated: 05.04.2018 PUBLIC NOTICE NO: 16/2018-19 Subject: Regarding. Attention of all Exporters, General. Trade and other stake holders is invited to the Public Notice No. 01/2018 dated 16/01/2018, Public Notice No. 09/2018 dated 27/02/2018, Public Notice No.13/2018 dated 15/03/2018, and Standing Order No. 02/2018 dated 16/03/2018, issued by this office to resolve errors in the IGST refund claims held up with Customs system. 2. In several cases, the refunds are held up due to non-transmission of data from GSTN to Customs EDI system. The reason of non-transmission of data from GSTN to Customs EDI system is incorrect or insufficient information(s) filed by the exporters on the GST Portal. 3.
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exports. As there is no column to declare Cess amount, some of the exporters have declared the total of IGST and Cess paid amount in the column meant for IGST amount only. The declaration of IGST and Cess amount, in the manner, as above, as resulted in mis-match of IGST amount figures declared in Table 6A of GSTR-I vis-a-vis figures shown in Table 3.1(b) of GSTR-3B, resulting in data not getting transferred from GSTN to Customs EDI System, as amount of IGST paid reported in Table 6A of GSTR-1 is higher than the IGST amount indicated in Table 3.1(b) of GSTR-3B. For non-transmission on account of failure of above validation, the matter has been taken up by the CBEC with GSTN for resorting to system based solution. (ii) Export supplies has been declared as domestic in GSTR-3B: – (a) It is also observed that some of the exporters have provided correct details in Table 6A of GSTR-1 but while filing GSTR-3B, particulars of exports have been furnished incorrectly by not declaring the entire e
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cate from the Chartered Accountant that the IGST has been paid on export of goods for which IGST refund is being claimed. 5. In addition to above, there are shipping bills in which the exporters by mistake have mentioned the status of IGST payment as "NA" instead of mentioning "P" in the shipping bill(s). In other words, the exporter has wrongly declared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST. As a one-time exception, it has been decided to allow refund of IGST through an officer interface so that the officer can verify the actual payment of IGST based on GST return information forwarded by GSTN. Trade should also note that the IGST amount can be refunded to the same bank account which was mentioned in the PFMS registration. 6. The Trade Associations are requested to publicize the contents of this Notice amongst their members. Difficulties anticipated/concerns, if any, should be brought to the notice of the unde
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