Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER CUSTOMS, GUJARAT ZONE
CUSTOMS HOUSE, NR ALL INDIA RADIO NAVRANGPURA AHMEDABAD – 380 009
F.No.VIII/12-16/Stat/CCO/2017-18
Date: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: Reg.
Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above subject.
1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd of IGST paid on Export are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 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 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 p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have 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 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 CST 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 hamp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date, Return Month, Invoice Number, Invoice Date, Response Code and 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 (vi) 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. It is once again reiterated that exporters may 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 GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House/Customs Locations. A scanned copy of concordance table 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 needs to enter the same into the Customs EDI system. The officer has the faci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018
03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01 /2018/CCP/ JMR dtd 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
0112018 dtd. 16.01.2018
www.kandlacustoms. ov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms. gov. in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Expor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =