Customs – Public Notice No. 32/2017 – Dated:- 9-11-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F.N0. V111/48-154/Cus/T/2017 Dated: 09.11.2017 Public Notice No. 32/2017 Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg. Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill. A). IGST refunds for the export of goods in the month of July, 2017:- i) Incorrect SB number in GSTR-1 There are cases where the shipping bill number quoted in GSTR-1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR1( Amendment to taxable outward supply details furnished in returns for e
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cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port iv Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017 GSTN has provided
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e Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping Bills. iii) For the purpose of above mentioned notification concerning supply to registered recipient at concessional GST, registered principal place of business of registered additional place of business shall be deemed to be a "registered warehouse" iv) Registered recipents
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