Refunds of IGST paid on export of goods under Rule 96 of CGST Rules,
PUBLIC NOTICE NO. 236/2017 Dated:- 8-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOMS HOUSE, 60, RAJAJI SALAI, CHENNAI – 600001
F.N0. S.Misc38/2017 – Refunds (Ch – IV)
Dated: 08.11.2017
PUBLIC NOTICE NO. 236/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
*******
Kind Attention of the Exporters/ Customs Brokers/ Steamer Agents/ other stake holders and the trading Public is invited to the Board's Circular no.42/2017 dated 07.11.2017, wherein IGST Refund for the export of goods in the month of August, 2017, is discussed.
The GST Council in its 22nd meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
isions taken to address such errors are as follows:
A. IGST REFUNDS FOR THE EXPORTS OF GOODS IN THE MONTH OF JULY 2017:
i) NCORRECT SB NUTVIBER 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 GSTR I (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR I for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii) IIWOICE NUMBER AND IGST PAID AMOUNT MIS-MATCH:
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs Purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in July 2017 by 31st October. For subsequent months also, the ICDs must ensure that the shipping lines invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, refunds are already being given.
iv) WRONG BANK ACCOUNT GIVEN TO CUSTOMS:
In some cases, bank account details available with Customs have been invalidated by P FMS. Reports on such accounts/IECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by P FMS, they must get their details corrected in the EDI systelT1. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.
B. IGST REFUNDS FOR THE EzVORT OF GOODS m THE MONTH OF AUGUST 2017:
GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table GA, it would be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
N 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 be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes 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 f 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 n the Shipping bills.
iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a "registered warehouse".
iv) Registered recipients (Me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =