Customs – Refund of IGST on Export – Invoice mis-match Cases – Alternative Mechanism with Officer Interface – Communication of guidelines
PUBLIC NOTICE No. 09/2018-Customs Dated:- 27-2-2018 Trade Notice
Customs
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 refu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed mobile phones. A positive gain of these efforts has been that errors are steadily decreasing, which has enabled CBEC to sanction more than ₹ 4000 crores 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs 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 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)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs is the non-filing or incorrect filing of electronic Export General Manifest (EGM).
(viii) Exporters may be 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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing 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 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 indicat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same.
d. Once all the invoices pertaining to Shipping Bill are verified 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 CU
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =