Customs – PUBLIC NOTICE No. 09/2018-Customs – Dated:- 27-2-2018 – OFFICE OF THE COMMISSIONEROF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2018-Cus.Tech Date: 27.02.2018 PUBLIC NOTICE No. 09/2018-Customs Subject: – regarding. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.38/2017 – Cus., dated 08/11/2017 (link: http://www.apcustoms.gou.in/admin/Notificationfiles/2017/notif-1511246607.pdf) regarding procedure for handling refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 expeditiously, in respect of refund of IGST paid on goods exported from July, 2017 onwards. Now, CBEC vide Circular No.05/2018-Customs dated 23.02.2018 has communicated further guidelines on th
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of refund, so far. The matter is being closely coordinated with GSTN, which has also been tasked to provide feedback to the exporter about any failed validations to enable corrective action on their part. 3. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A. or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A. for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6
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icates 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 up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns. (v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to customs after validations mentioned at (ii) and (iii) above are processed by the customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds ar
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shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links. Registration Demo link: https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf Registration Advisory link: https://www.icegate.gov.in/Download/v1.2_Advisorv_Registration_APPROVED.pdf Java set up for the DSC upload: https://www.icegate. gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System. (ix
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s committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance tab
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by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 4. In order to ensure smooth operation of the prescribed procedure, IGST Refund dedicated cells are formed at all Customs locations of Customs Commissionerate (Preventive), Vijayawada. The details are as under: Sl. No. Name of the Officer S/Shri Designation Contact No. KRISHNAPATNAM CUSTOM HOUSE Email : ac.kpp-exp.cpc-ap@gov.in 1 Bhaskara Rao Yenneti Deputy Commissioner 0816 – 2377722 2 Awapalli Mastan Superintendent 0816 – 2377722 3 V. Vajra Prasad Superintendent 0816 – 2377722 4 Subhankar Sarkar Insp
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