Goods and Services Tax

Emerson Process Management Ltd. Versus Commissioner of GST & Central Excise, Chennai South.
Central Excise
2018 (8) TMI 1569 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 31-5-2018
Appeal No. E/42487/2017, E/42486/2017 – FINAL ORDER No. 41723-41724/2018
Central Excise
Ms. Sulekha Beevi C.S. Member (Judicial)
Shri S. Adithya, Consultant For the Appellant
Shri R. Subramaniyan, AC (AR) For the Respondent
ORDER
The issues involved in both these appeals are similar, they were heard together and are disposed of by this common order.
2. The brief facts are that the appellant is a manufacturer of Industrial valves, regulators, actuators and are availing the facility of Cenvat Credit on inputs, capital goods and input services. During the course of verification of accounts for the period from April 2015, June 2015, July 2015, September 2015 and November 2015, it was noticed that the appellants had availed service tax credit for various services like Garden upke

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maintenance services as per the requirement under the Statute to maintain a garden (Green Area) in terms of Pollution Control Order and under Factories Act. He relied upon the decision in the case of M/s.Rane TRW Steering System Ltd, 2018-TIOL-414- HC-MAD-CX, High Court of Madras. With regard to credit availed on interior decorator service, he submitted that these services were used only for modernization and repairs of the premises. He adverted to the sample invoice and argued that the works carried out were merely Rectification of welding booth floor, LVP paint booth scrubber foundation concrete work, Manual cover, plastic work indicating that these were merely repair and rectification works and therefore are covered by the definition of input services. With regard to credit availed on renting of immovable property, he submitted that the appellant had paid rent for the Branch Offices and the same has been denied stating that these branch offices are situated outside the factory and t

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appellant is eligible for garden upkeep/maintenance services. The appellant is a manufacturer and as per pollution control norms, they are required to maintain certain percentage of green area in their factory premises. The Hon.High Court of Madras in the case of M/s.Rane TRW Steering System Ltd (supra) has considered the very same issue and held that the credit is eligible. Following the same, I am of the view that the denial of credit is unjustified and requires to be set aside which I hereby do.
8. The second issue that arises for consideration is the credit availed on interior decorator services. It is brought out from evidence that the appellant had furnished invoices relating to the services. It is stated in para 18 of Order-in-Original No.08/2016 that the interior decorator service for designing and drawing of their office and workstations does not have a nexus with manufacturing activity and therefore it is not eligible for credit. The appellant had done some minor civil work

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M/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North
Service Tax
2018 (8) TMI 487 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
S.T. Appeal No.75403/18 – FO/75359/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Shri Harish Bindumadhavan, Adv. & Shri Hemant Jajodia, C.A. for the Appellant (s)
Shri K. Choudhury, Supdt. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary:
This is an appeal filed by the Appellant against Order-in-Appeal No.227/S.Tax.I/KOL/2017 dated 27.09.2017 passed by Commr. (Appeals) of CGST & Central Excise, Kolkata.
2. Briefly stated the facts of the case are that the appellant Deloitte Haskins & Sells (DHS) is a Member of Deloitte Global an incorporated associ

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or any other premises of DHS- Kolkata and they cannot be considered as an “Input Service Distributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004.
4. Heard both sides and perused the appeal records.
5. I find that there is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS- Kolkata.
6. The Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs & Central Excise, Tirupati – 2016 (43) STR 313 (Tri- Hyd.) held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Servi

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ucts and similar services. The sister concerns are registered with Service Tax department and raises invoices and collects the charges for services from the appellants including the Service Tax. The sister concerns are thus integrally connected with the appellant factory as they provide the required marketing support in connection with the manufacturing operations. It is therefore clear that the services have a nexus with the appellants manufacturing activities and thus qualify as input services. The credit is sought to be denied alleging that the arrangement is merely sharing of common expenses and not rendering of service. The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister

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Seeks to Amend Extension Of Date For Filing Return By Input Service Distributor In Form Gstr-6
(1-H/2018) Dated:- 31-5-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (1-H/2018)
[NO.KGST.CR.01/17-18], Bengaluru,
dated: 31.05.2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinaft

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Seeks to further amend the SGST Rules,2017(Fourth Amendment,2018)
FTX.56/2017/Pt-II/114. Dated:- 31-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 31st May, 2018
No.FTX.56/2017/Pt-II/114.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. xxvIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules. namely:-
1. Short title and commencement.
(1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18thApril, 2018.
2. Amendment in rule 89
In the principal rules, in rule 89, for sub-rule (5). the following shall be substituted, namely: –
"(5). In the

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owers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts. documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorized officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant:
(e) to require any apnlicant, in case of any default, or suppression of material information on his part, to refund in lumpa sum along with accrued interests the sanctioned grant to the Committee, and to be subject to prosecution under the Ac

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n Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (l) of section 2 of the Consumer Protection Act. 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to lime;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section ( I ) of section 4 of the Consumer Protection Act. 1986 (68 of 1986). for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-r

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on
ITC reversible Tax/ payable
Tax paid along with application for cancellation of registration (GST
REG-16)
Balance tax payable
(3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union territory Tax
Integra-ted Tax
Cess
1
2
3
4
5
6
7
8
9
10
Central Tax
2.
State/
Union territory
Tax
3.
Integrated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
* Central Tax
(b) State/Union territory tax
Sl. No.
HSN
Description
4. Details of demand
SI. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
2
3
4
5
6
7
8
9
Signature
Name
Designation
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Department
Notification

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Extension of Due Date of Filing GSTR-6 for the Months of July, 2017 to June, 2018 till 31/07/2018.
12/2018–C.T./GST Dated:- 31-5-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 12/2018-C.T./GST
Dated: 31/05/2018
Notification No. 25/2018 – State Tax
In exercise of the powers conferred by sub-sec

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M/s Abel Space Solutions LLP Versus M/s Schindler India Private Limited
GST
2018 (6) TMI 687 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2018 (17) G. S. T. L. 621 (N. A. P. A.)
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 31-5-2018
4/2018
GST
Sh. B.N. Sharma, Chairman, Sh. J.C. Chauhan, Technical Member and Ms. R. Bhagyadevi, Technical Member
ORDER
The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 20.09.2017 was filed by above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that the Respondent had not charged GST on the base price of the lift ordered by him from the Respondent, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the s

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nce, hence an invoice dated 28.06.2017 was issued by the Respondent levying Service Tax at the then applicable rate. He had further observed that after installation of the second lift in the GST regime, two more invoices were issued on 27.07.2017 wherein the prevalent rate of GST was charged. The DGSG had also stated that as per the Finance Act, 1994, the supply and installation of lift amounted to “Works Contract” and as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006, value of the service portion of the works contract was to be taken as equivalent to the gross amount charged for the works contract minus the value of property in goods transferred in the execution of the said works contract and on the goods transferred Value Added Tax was to be charged and on the service portion, Service Tax was leviable. He had further stated that as per Section 142 (10) and 142 (11) of the CGST Act, 2017, the goods or services or both supplied after coming in to force of the above

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material was delivered before 30.06.2017 and hence, he was not in a position to pass such benefit to the Applicant.
4. The Applicant vide his letter dated 28.03.2018 to the DGSG had also intimated that his application dated 20.09.2017 was submitted when the CGST Act, 2017 had been freshly introduced and there were several provisions in it which were not clear to him. He had also intimated that a number of clarifications had come on the various issues pertaining to the above Act, due to which he had properly understood the implication of the invoices raised by the Respondent and found them correct as per the provisions of the CGST Act, 2017. He had therefore, requested the DGSG to treat his application as withdrawn. Based upon the above facts the DGSG had recommended closure of the present proceedings.
5. The above report was considered by the Authority in it's sitting held on 24.04.2018 and it was decided to hear the Applicant on 11.05.2018. The hearing was further rescheduled to 14

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r coming in to force of the GST, the tax had been charged without excluding the pre-GST regime Excise Duty and hence he had been charged tax twice once on the pre-GST Excise Duty and subsequently on the full value of the material used in the lift. It is clear from the perusal of the record that the Applicant had paid advance for purchase of this lift and he was charged the Service Tax which was leviable at the time of issue of the invoice on 28-06-2017, which he has not disputed and which is also correct as the Applicant was liable for payment of Service Tax under the then applicable provisions of Finance Act, 1994. However in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, he was liable to be charged GST at the rate which was prevalent on 27-07-2017.
7. It is also apparent from the record that the Applicant vide his letter dated 28-03-2018 sent to the DGSG and vide his letter dated

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Seeks to extend the due date for filing of FORM GSTR-6 for the months from July 2017 till June 2018.
10/2018 Dated:- 31-5-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 31st May, 2018
NOTIFICATION- 10/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (here i

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Sher Singh Versus State of Punjab and others
GST
2018 (6) TMI 301 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP No. 14649 of 2018 (O&M)
GST
MR. AJAY KUMAR MITTAL, ACJ AND MR. TEJINDER SINGH DHINDSA, J.
For The Petitioner : Mr. S.K.Choudhary, Advocate
ORDER
TEJINDER SINGH DHINDSA, J.
Tender inquiry for award of contract for parking at Sabzi Mandi under Market Committee, Gurdaspur was floated in the month of March, 2018.
Instant petition has been filed by the petitioner raising a grievance that in spite of the bid submitted by the petitioner being the most competitive yet the same has not been accepted and the tender has been allotted in favour of respondent No.5.
L

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petitioner.
Having heard counsel for the petitioner at length and having perused the pleadings on record, we are of the considered opinion that there is no merit in the petition and the same deserves to be dismissed.
It has gone uncontroverted that as per Clause 8(v) of the Standard Bidding Document, each bidder had to submit copy of last filed GST return along with GST number.
It is the case of the petitioner himself that GST number had not been furnished. Placed on record at Annexure P-5 is the order dated 11.05.2018 passed by the Executive Engineer (C) Punjab Mandi Board, Gurdaspur whereby the representation filed by the petitioner dated 25.03.2018 has been rejected and in which it has been specifically stated that as per record respo

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M/s Shri Ram Tiles And Sanitary Ware Versus Union of India And others
GST
2018 (6) TMI 110 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 31-5-2018
CWP-14316-2018 (O&M)
GST
MR. AJAY KUMAR MITTAL AND MR. TEJINDER SINGH DHINDSA, JJ.
For The Petitioner : Mr. Johan Kumar, Advocate
ORDER
AJAY KUMAR MITTAL, ACJ.
The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of mandamus directing the respondents to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner and to allow Tax Credit of Rs. 775050.00 to it in respect o

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Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
25/2018 Dated:- 31-5-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 30/2018 – Central Tax dated 30-07-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 25/2018 – Central Tax
New Delhi, the 31st May, 2018
G.S.R. 517(E).- In exercise of the powers conferred by sub-section (6)

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GST Refund Fortnight Boosts Business Cash Flow by Speeding Up Pending Claims and Improving System Efficiency.
News
GST
Special Refund Fortnight from 31.05.2018 to 14.06.2018
TMI Updates –

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Transfer of Business as a Going Concern
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 30-5-2018 Last Reply Date:- 30-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
My Client is registered under GST as Composition Dealer. Now he want to transfer a business to a person who are not yet registered under GST but he will also take registration under GST as a Composition Dealer. My query is that whether the stock will be treated as a Goods or Service and whether my client is r

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Special Refund Fortnight from 31.05.2018 to 14.06.2018
GST
Dated:- 30-5-2018

Refunds of GST have been a concern for both the Government and Trade for the past several months. Till now, the Government has sanctioned more than ₹ 30,000 crore as GST Refund. This includes an amount of ₹ 16,000 crore of IGST and ₹ 14,000 crore of ITC. The figures of ITC include sanction by both the Central and State Governments. Contrary to the press reports that there has been a dip in refund sanction after the first Refund Fortnight in March 2018, the refund sanctioned during May 2018 is to the tune of ₹ 8,000 crore. Refund claims to the tune of ₹ 14,000 crore (Rs.7,000 crore on the IGST side and ₹ 7,000 crore

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eld in GSTN, in cases where the exporters have mistakenly declared their export supplies as domestic supplies, would now be transmitted to Customs EDI System. A Circular No 12/2018 dated 29-05-2018 has been issued in this regard. On receipt of the records from GSTN, the Customs System would automatically process the refunds for sanction, if no other errors are committed by exporters.
Circular No 45/19/2018-GST has been issued on 30-05-2018 clarifying matters related to refund claims by an Input Service Distributor, composition dealer, exports of services and supplies made to SEZ. The circular also clarifies issues related to requirement of LUT in cases of export of exempted or non-GST goods and scope of restriction imposed under Rule 96(

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Works contract under GST
Query (Issue) Started By: – Dinesh Vaswani Dated:- 30-5-2018 Last Reply Date:- 30-5-2018 Goods and Services Tax – GST
Got 1 Reply
GST
We have our registered office in Thane , Maharashtra & we are in process of finalisation of a works contract order in Himachal Pradesh for supply of goods & services of centalised Airconditioning systems for the plant on turnkey basis, project duration is approximately 4 months. Do we need to take seperate registeration in Himachal Pradesh? If No, kindly let us know how are we going to claim TDS deductions, what certificate will be issued by service recepient . Also let us know about reqt. of E way bill for movement of goods which are required for execution works contract

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CBIC Issues Clarifications on GST Refund Process to Ensure Uniformity Across Field Formations and Streamline Procedures.
Circulars
GST
Clarifications on refund related issues – order to cla

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CBIC Establishes Procedure for Pending IGST Refunds Due to GSTN Transmission Issues to Expedite Processing.
Circulars
Customs
Sanction of pending IGST refund claims where the records have not

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GST Applies to Hospital Rent for Life-Saving Services, Says Authority for Advance Rulings Decision.
Case-Laws
GST
Levy of GST on rent payable by a Hospital, catering life saving services – GS

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Transaction Classified as Composite Supply Under GST Act Section 2(30); Goods as Principal Supply, Services as Ancillary.
Case-Laws
GST
Classification of supply – supply of goods along-with supply of services – Composite Supply u/s 2(30) of the GST Act – supplies as that of the applicant’s should be construed as specifically mentioned under the GST Act as Composite Supply with supply of goods as the principal supply and services like transportation, in-transit insurance etc ancillary

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Can Builder get input tax credit of input Goods and Services?
Query (Issue) Started By: – CAHitesh Patel Dated:- 30-5-2018 Last Reply Date:- 30-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Please Help,
Can builder (construction of residential homes and complex) get input tax credit of input goods and services. ?? Please specify section or any description?
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Section 17 (c) and (d) of the CGST Act,2017, which is as under
"(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;
(d) goods or services or both received by a ta

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Special Drive to liquidate all pending IGST Refunds by observing a special drive “IGST Refunds Fort-night” beginning from 31.05.2018 to 14.06.2018
TRADE NOTICE NO. 07/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN&SI/48-47/2016
Pune Dated: – 30.05.2018
TRADE NOTICE NO. 07/2018
Sub:- Special Drive to liquidate all pending IGST Refunds by observing a special drive "IGST Refund

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Refund Of1GST on Exports- CBEC Circular No. 08/2018 -Customs dated 23.03.201S – Officer Interface for Shipping Bills with other errors
PUBLIC NOTICE NO. 20/2018 Dated:- 30-5-2018 Trade Notice
Customs
GOVERNMENTT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI – VII COMMISSIONERATE,
NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI – 600027.
F. No.: S.Misc.09/75/2017- EXP. (Air)
Dated: 30.05.2018
PUBLIC NOTICE NO. 20/2018
Sub: Reg.
Attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board Circular No. 08/2018- Customs dated 23.03.2018. In Consonance with Para 2(ii) of the said Circular, an option has b

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those SBS where no other mismatch exists shall be available for rectification.
3. Additionally, IGST Refund in respect of SBS with error code SB003, where the exporter has either declared a different GSTIN in the SB or has only declared PAN, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface.
4. Exporters are hereby advised to utilize this opportunity as

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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems
PUBLIC NOTICE NO. 16/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 30.05.2018
PUBLIC NOTICE NO. 16/2018
Subject: reg.
Attention of the Exporters, Customs Brokers and other stake holders is invited to various efforts being made by the Central Board of Indirect Taxes & Customs (CBIC) to liquidate pendency in IGST refund claims. Attention is also invited to CBIC Circular No. 12/2018 dated 29.05.2018 which is issued for the pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems.
2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From

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liability declared in GSTR1. As a result of these mismatches in the amount of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSTN to Customs EDI system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility to adjust GSTR-3B in subsequent months is not available in all cases.
4. In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:
A. Cases where there is no short payment:
(i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period. July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amo

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.
(v) Non submission of CA certificate shall affect the future IGST refunds of the exporter.
(vi) The list of exporters whose refunds have been processed as above shall be sent to DG (Audit)/ DG (GST) by the Board.
B. Cases where there is short payment:
(i) In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July' 2017 to March' 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs.
(ii) e-mails shall be sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up due to short payment of IGST. The e-mail shall also advise the exporters to observe the procedure under this circular.
(iii) The exporters would have to make the payment of IGST equ

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uld give an undertaking they would return the refund amount in case it is found to be not due to them at a later date.
(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.
(vii) The compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.
(viii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31st October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods

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IGST refund- Officer Interface for errors other than SB005
PUBLIC NOTICE NO. 17/2018/CCP/JMR Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', OPP.PANCHAVATI SOCIETY, BEDI BUNDER ROAD, JAMNAGAR – 361008
PHONE NO.: 0288 2757509/10, FAX NO.: 0288 2757538/39
WEBSITE: www.jamnagarcustoms.gov.in E-Mail: custechjmr@gmail.com
F.No.VIII/48-168/Cus-T/2017
Date: 30.05.2018
PUBLIC NOTICE NO. 17/2018/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to Board's Circular no. 08/2018 dated 23.03.2018. A Special Drive Fortnight was launched during 15TH March to 31st March, 2018 that resulted

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. Accordingly, a Refund Cell which was created at Customs House – Pipavav to deal with the pending cases of export related refund claims, in addition to special camp at Office of the Commissioner of Customs, Customs(Prev.) Commissionerate, 'Sarda House', Bedi Bunder Road, Jamnagar for disposing off the IGST refund on export stuck up on account of above error codes.
4. In case of any difficulties faced during this Special Drive, the exporters / stake holders may contact the below mentioned Nodal Officer:
Name and designation of the Nodal Officer
Email Id
Shri P.K. Rameshwaram, Joint Commissioner
prabhat.rameshwaram@icegate.gov.in
5. The exporters and other stake holders are requested to avail the advantage of the said Special Drive for

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Special Drive “IGST Exports Refund fortnight” beginning from 31st May, 2018 to 14th June, 2018
14/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001.
C.NO.VIII/09/06/2018 City Cus. Tech
Dated: 30.05.2018
PUBLIC NOTICE NO. 14/2018
Subject: Special Drive "IGST Exports Refund fortnight" beginning from 31st May, 2018 to 14th June, 2018 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to the IGST export refund fortnight held from 15.03.2018 to 29.03.2018.
2. The Board has decided to further intensify the efforts to liquidate

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