Customs – PUBLIC NOTICE NO. 02/2018 – Dated:- 26-2-2018 – OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS CHHATARPATI SHIVVAJI INTERNATIONAL AIRPORT TERMINAL 2, LEVEL 2,SAHAR, ANDHERI(EAST),MUMBAI-400099. F. No. S/VIII/48(08)/CCO-III/T-III/2015/Pt.IV Date: 26/02/2018 PUBLIC NOTICE NO. 02/2018 Sub: Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface- regarding. Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to Circular No. 05/2018 – Customs dated 23.02.2018 vide F.No.450/119/2017-Cus.IV issued by Director(Customs), Central Board of Excise and Customs, New Delhi regarding Refunds of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface. 2. The CBEC has received numerous representations 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
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data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims 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 o
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he part of exporter while filing GST returns. (v) Exporters were informed to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being Jalidated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 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. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid. (vii) However, there are many instances where refunds are held up on Custo
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.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf Registration Advisory link: https://www.icegate.gbv.in/Download/v1.2_Advisory_Registration_APPROVED.pdf Java set up for the DSC upload: https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their 1exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill 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 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 (vi
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ce details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases, here the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment/ cheque should be issued. 5. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall 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. 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-av-s the invoice data received from GSTN. The officer s
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