Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg.
54/2017 Dated:- 12-9-2017 Trade Notice
Customs
=============
Document 1
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370210.
Phone: 02836-271468/469 Fax: 02836-271467.
F.No. S/20-07/AG/GST/17-18
Public Notice No. 54/2017
Dated:
.10.2017
Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg
All the Exporters & Traders are hereby informed that the Central Board of Excise & Customs
vide its Instruction No. 15/2017
dated 09.10.2017 issued vide F.No. 450/119/2017-Cus IV have
issued Instruction and guideline
for refund of IGST paid on export of goods under Rule 96 of the
CGST Rules, 2017.
2. Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported
out of India. It provides that the shipping
bill filed by an exporter shall be deemed to be an
application for refund of integrated tax paid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e filed in a
timely manner.
Details of export supplies in Table 6A of GSTR-1:-
4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched
electronically with the corresponding details available in
Customs Systems as per details
provided in
shipping bills/bill of export. Thus, exporter must
file their GSTR-1 very carefully to
ensure that all
relevant details match. For convenience, the
details available in the Customs
System has been
made available for viewing in their ICEGATE
ogin.
4.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so
immediately.
4.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been
made available by GSTN at present. In order to facilitate processing
of refunds, GSTN is making
available a separate
utility for filing details in Table 6A of GSTR
-1 on the GSTN web portal.
Exporters are advised
to submit the requisite details once GSTN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be credited to the bank
account of the exporter registered with Customs even if it is different from the bank account of
the applicant mentioned in his registration particulars. However, exporters are advised that
either change the bank account declared to Customs to align it with their GST registration
particulars or add the account declared with Customs in their GST registration details.
6.1 Further, as the refund payments are being routed through the Public Financial Management
System (PFMS) portal, the bank account need to be verified and validated by PFMS. The status
of the validation of bank account with PFMS is available in ICES. Exporters are advised that if
the account has not been validated by PFMS, they must get their details corrected in the
Customs system so that their bank account gets validated by PFMS. Exporters are also advised
not to change their bank account details frequently to avoid delay in refund payment.
Export in violation of the provisions of the C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =