Refund of IGST Export-Invoice mis-match Cases – Alternative Mechanism with Officer Interface
PUBLIC NOTICE No.09/2018 Dated:- 27-2-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468/469, FAX NO. 02860-271467
F. No. S/20-72/PN/IGST REF/AG/2017-18
Dated: 27/02/2018
PUBLIC NOTICE No.09/2018
Subject: – Refund of IGST Export-Invoice mis-match Cases – Alternative Mechanism with Officer Interface. -reg.
Attention of all Importers/ Exporters, Custom Brokers, Members of the Trade and all other concerned is invited to the Ministry of Finance (Department of Revenue) Circular No. 05/2018-Customs (F. No. 450/119/2017- Cus. IV) dated 23.02.2018 on the above subject.
2. Earlier CBEC has issued Circular No 42/2017dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have been undertaken
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1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters has filed incomplete GSTR1 or Table 6A, where the details viz. shipping bill number, date or Port Code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to the exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR-1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to C
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e been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in shipping bills, refunds are automatically sanctioned by the Customs EDI system.
(vii) However, there are many instances where funds are held upon by the Customs EDI system due to certain errors which have been clearly brought out in the Circular No. 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mis-match of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A, which is the most common error hampering refund. Another reason attributable to carriers, is the non-fili
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d Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. The exporters are advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid, mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017.
4. Recognizing that invoice mis-match has been the major re
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pping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated e-mail address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure-A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officers need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The
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9649377792
3
Shri N.R. Meena
Superintendent
9408452311
4
Shri Praveen Kumar
Inspector
8690832241
6. It may please be noted that the above alternative mechanism is available only for shipping bills filed till 31st December, 2017.
7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of Officers and staff.
Encl- as above
(Sanjay Kumar Agarwal),
Commissioner,
Annexure A
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows:
Name of the Exporter:-
GSTIN:-
Port Code:
SB No:
SB Date
Concordance Table
Sl no
GST Invoice No/Date
Taxable Value as per GST
IGST Amount as per GST
Sl. No
Corresponding SB Invoice No. /Date
Taxable Value as per SB
IGST Amount as declared per SB
Final (corrected) IGST Amount as per actual exports*
1
1
2
3
4
2
5
3
* after reducing amount pertaining to Short shipment etc.
I declare that all the details declared here
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