IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
PUBLIC NOTICE NO. 22/2018 Dated:- 13-11-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
www.customsmangalore.gov.in Phone No: 0824-2408164
E-Mail ID: commr-cusmnglr@nic.in Fax No: 0824-2407100
C.No. S-11/56/2018 IGST
Date: 13.11.2018
PUBLIC NOTICE NO. 22/2018
Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
Attention to all exporters, their authorised representatives and all other stakeholders is invited to CBEC Circular No. 40/2018-Customs dated 24.10.2018 on the subject mentioned above.
2. It has been observed that even though the exporters are availing the refund of IGST paid on exports for more than a year now, errors are still being committed, which have hampered smooth s
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lled due to the IGST paid amount being erroneously declared as 'NA' are already being handled through officer interface as per 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. Representations have been received that refund scrolls have 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 cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or,
c. Typographical mistake by the customs officer while sanctioning the refund through officer interface.
5. In a bid to provide relief to export
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g the RRR.
8. Difficulties, if any, should be brought to the notice of Assistant Commissioner of Customs (Drawback & IGST Refund), New Customs House, Panambur, Mangaluru, on 0824-2406084 or emailed to acnch.mglr-customs@gov.in.
(PARAG C BORKAR)
COMMISSIONER
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Document 1
SB Number:
GSTIN:
Annexure A1: Revised Refund Request (RRR)
SB Date:
IEC:
Sl. No
Amount
Sl No GST Invoice IGST
1
2
3
4
5
Ñл
10
7
Number/
Date
1
2
3
4
Port Code:
Exporter Name:
Corresponding IGST
Final
SB Invoice No. Amount as (corrected)
/Date
declared
IGST
per SB
Amount
per
exports*
as
actual
* after reducing amount pertaining to Short shipment etc.
IGST Refund already received (A):
Total Revised IGST Claim (B):
Differential IGST Refund (B-A):
I declare that all the details declared given above are true to my knowledge and all the
items contained in the above invoices have been exported out of India.
I further declare that all the GST invoices pertaining t
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