Customs – PUBLIC NOTICE NO. 17/2018 – Dated:- 31-10-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN/48-30/2018-19 Pune Dated: – 31-10.2018 PUBLIC NOTICE NO. 17/2018 Subject: regarding. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is invited to Public Notice No.05/2018 dated 27.02.2018 under F. No. VIII/Cus/PN&SI/48-75/2016(Part-III) issued by the Commissioner of Customs, Pune and Circular No. 40/2018-Customs dated 24.10.2018 issued by the CBIC, New Delhi. 2. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill (SB) and GSTR 1 data can be handled in the system. 3. In this regard, CBIC has issued circulars
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. 4. It may be noted that SBS which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's 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. 5. CBIC has been receiving representations where the refund scroll has 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 alon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
terface should exercise due diligence so that mistakes are not repeated again. 7. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/ concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only. 8. It may be noted that only those SBS which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount. Thu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =