Refund of IGST on Export – Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 9-3-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS, PATNA
CR Building, 5th Floor, Birchand Patel Path, Patna – 800001
C. No. VIII (48)05-13/575/CUS/TECH/Public Notice/17/1763-81
Date:09.03.2018
PUBLIC NOTICE NO. 01/2018
Subject: reg.
Attention of all Exporters, Importers, Customs Brokers, Trade and all concerned is invited to CBEC Circular No. 05/2018 -Customs dated 23.02.2018 vedi which alternative mechanism of refund of IGST on export- invoice mis-match cases has been prescribed by the board.
2.0. Numerous representations have been received 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 No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and di
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exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month.
(iv) The analysis of data further indicates that only about 32% records of GSTR 1 / Table 6A have been transmitted from GSTN to Customs. In other words, a majority of refund claims are held u
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vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1 / Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (EGM).
(viii) Exporters are advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under th
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oned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017.
4.0. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer ca
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stoms(P) Division, Forbesgani (for exports made through LCS Bhimnagar & LCS Galgalia) and Asstt. Commissioner of customs, customs(P) Division, Muzaffarpur (for exports made through LCS Forbesgani, LCS Sonbarsa, Bhithamore, LCS Pipraun, LCS Jainagar, LCS Haukaha & Kunauli). A scanned copy of concordance table may also be sent to dedicated email address (mentioned below) of concerned Deputy/ Assistant. Commissioner of customs under whose jurisdiction export took place.
Name of LCS
E-mail address
LCS Raxaul
Lcs.raxaul-rev@nic.in
LCS Jogbani
Lcs-cusjbn@gov.in
LCS Bhimnagar & LCS Galgalia
Lcs-cusfbg@gov.in
LCS Bairgania, LCS Sonbarsa, Bhithamore, LCS Pipraun
LCS Jainagar, LCS Haukaha & Kunauli
Lcs-cusmzp@gov.in
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN.
5.0 This procedure is available only for Shipping Bills filed till 31st December 2017. It is the responsibility of the exporter
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