Customs – PUBLIC NOTICE NO. 56/2018 – Dated:- 31-10-2018 – OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS, (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099. F. No. S/3-MISC-254/2017-18/DBK(EDI)ACC Pt-II(IGST Refund Export) Date:-31.10.2018 PUBLIC NOTICE NO. 56/2018 Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg. Attention of all exporters/ Custom Brokers and General Public is invited to the Board's Circular No. 40/2018 dated 24.10.2018 on the subject. The sane is reproduced for the knowledge and utility of all the stake holders concerned. 2. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. The Board has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill
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lls filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. 4 It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as NA are already being handled through officer interface as per Board s Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser than eligible amount. 5 Board has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or, b. Cases where Compensation Ce
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lso, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again. 7 In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of ACC Mumbai i.e. igstexportrefund.accmumbai@gmail.com. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. as per detailed advisory communicated by DG Systems to all the System Managers. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only. 8 It may be noted that only those SBs which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible
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