Customs – PUBLIC NOTICE No. 21/2018 – Dated:- 31-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA – 370 210 F. No. S/20-14/PN/AG/2018-19 Dated: 31/05/2018 PUBLIC NOTICE No. 21/2018 Subject: – reg. Attention of all Importers, Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholders is invited towards CBIC Circular No. 12/2018-customs dated 29.05.2018 issued through F. No. 450/119/2017/Cus-IV regarding Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems. 2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. From time to time, the Board has provided solutions to a number of issues because of which refunds were held up, However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not
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be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases. 4. In view of the above, following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings / submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs EDI system. (iii) The exporters whose
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n cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and to the Chief Commissioner of Customs. (ii) E-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this public notice. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR-3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR- 1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant/ Deputy Commissioner of Customs in charge o
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payment of IGST towards short paid amount and complied with other prescribed requirements. (vii) The compiled list (at (vi) above) may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/State). The Customs zone shall provide the list of GSTINs, who have not submitted the CA certificate
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