IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
PUBLIC NOTICE NO. 56/2018 Dated:- 31-10-2018 Trade Notice
Customs
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
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ch programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills 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
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exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, 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
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