Customs – PUBLIC NOTICE NO. 07/2018/CC/JMR – Dated:- 26-2-2018 – OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR SARDA HOUSE , BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008 F.No.VIII/48-168/Cus-T/2017 Date: 26.02.2018 PUBLIC NOTICE NO. 07/2018/CC/JMR Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface: regarding. Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited to CBEC Circular No. 05/2018-Customs dated 23rd February, 2018 (issued from F.No.450/ 119/2017-Cus.IV) on the above mentioned subject matter. 2. Earlier CBEC has issued Circular No. 42/2017 dated 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 and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter commu
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value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to 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 Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their recor
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oms EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. (vii) However, there are many instances where refunds are held up on 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 mismatch 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- filing or incorrect filing of electronic Export General Manifest (EGM). (viii) Exporters may be advised to track the refund status
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tem, (ix) The analY5is 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 CIST and another invoice for Customs which is resulting in mismatch of invoice Number including mis-match in taxable value and JGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such invoice number, taxable value and IGST paid mentioned in GSTR I 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 reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such
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may also be sent to dedicated email 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 officer 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 officer shall complete the verification by accepting or rejecting or amending the same. d. Once all the invoices pertaining to Shipping Bill are verified by
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