Customs – PUBLIC NOTICE No. 69/2018 – Dated:- 31-5-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS – IV EXPORTS ACC, SAHAR, ANDHERI (EAST), MUMBAI-400099. F.No.-S/3-Misc-254/2017-18 DBK(EDI)/ACC Date: 31.05.2018 PUBLIC NOTICE No. 69/2018 Sub: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg. Attention of Exporters/ Customs Brokers and General Public is invited to the Board's Circular no. 12/2018 dated 29.05.2018 on the above subject. The same is reproduced for the knowledge and utility of all the stake holders concerned. 2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, 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
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and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjustGSTR-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 WIIERIC TIIERF, 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-I 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 Custo
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the Board. B. CASES WHERE TIIERE IS SHORT PAYMENT: (i) In 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 all 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 circular. (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-l (Table 6A) is paid. The proof Of payment shall be submitted to A
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rward to claim refund after making requisite payment of IGST towards short paid amountand complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to 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 31stOctober, 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 concerned Customs zone shall provide the list of GSTINs who have n
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