IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE NO. 17/2018 Dated:- 31-10-2018 Trade Notice
Customs
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 mechanis
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, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters 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.
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g Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface 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 wh
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and expeditiously process the revised refund requests.
10. The contents of the above Public Notice may be brought to the knowledge of the member constituents of the Trade and the same may be downloaded from the website of www.unecustorns.nic.in. The above referred Circular may also be downloaded from website of www.cbic.gov.in.
11. Difficulties, if any, may be brought to the notice of the undersigned.
12. Hindi version will follow.
(M. V. S. CHOUDARY)
ADDITIONAL COMMISSIONER OF CUSTOMS
PUNE.
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Document 1
Annexure to PN No.17/2018 dated 31.10.2018: Revised Refund Request (RRR)
SB Number:
SB Date:
GSTIN:
IEC:
Port Code:
Exporter Name:
Sl
GST
IGST
Sl.
Corresponding
IGST
Final
No
Invoice
Amount
No
SB Invoice No.
Amount
(corrected)
Number/
/Date
as
Date
declared
IGST
Amount
per SB
as per
actual
exports*
1
23456
1
2
3
7
4
* after reducing amount pertaining to Short shipment etc.
IGST Refund already received (A): Total Revised IGST Cl
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