Customs – PUBLIC NOTICE No. 29/2018-Customs – Dated:- 6-6-2018 – OFFICE OF THE COMMISSIONER OF 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/09/01/2017-Cus.Tech.(PF-I) Date: 06.06.2018 PUBLIC NOTICE No. 29/2018-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 Circular No. 12/2018-Customs dated 29.05.2018 issued from F. No.450/119/2017 by Central Board of Indirect Taxes and Customs communicating procedure / guidelines for sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems. The said procedure / guidelines are as below: A number of representations have been received from the exporters / trade associations seeking resolutio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GSTR-3B. The exporters have also in certain cases short paid IGST vis-a-vis their liability declared in GSTRI. As a result of these mismatches in the amount of IGST paid on export goods between GSTR-I and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases. 3. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to Mar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
STINs who have not submitted the CA certificate to the Board by the 15th November 2018. (v) Non submission of CA certificate shall affect the future IGST refunds of the exporter. (vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board. B. Cases where there is short payment: (i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-I for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ered Account that the shortfall amount has been liquidated. (v) The exporter would give an undertaking they would return the refund amount in case it is found to be not due to them at a later date. (vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements. (vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (viii) The exporters whose refunds are processed / sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l GST officers (both Centre / State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end. 6 This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc are encountered with the records so transmitted, the provisions of Circulars issued by Board earlier shall apply to them. 7. The officers of Kakinada & Krishnapatnam Custom Houses and ICD, Marripalem, Guntur District may, therefore, take necessary steps to bring these changes to the knowledge of exporters. 8. Difficulties, if any, may be brought to the notice of the undersigned. 9. Action to be taken in te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =