Goods and Services Tax

Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 07/2018/CC/JMR Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
SARDA HOUSE', BEDI BUNDER ROAD, OPP.PANCHAVATI, JAMNAGAR – 361008
F.No.VIII/48-168/Cus-T/2017
Date: 26.02.2018
PUBLIC NOTICE NO. 07/2018/CC/JMR
Subject: Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface: regarding.
Attention of all the Importers/ exporters, Customs Brokers, members of the Trade and all other concerned is invited to CBEC Circular No. 05/2018-Customs dated 23rd February, 2018 (issued from F.No.450/ 119/2017-Cus.IV) on the above mentioned subject matter.
2. Earlier CBEC has issued Circular No. 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programmes have,

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.
(ii) Exporters have to file GSTR I or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed/ forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is

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Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017- Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the no

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is displayed o result of the enquiry The record displayed are those that have been received from GSTN and Processed by the Customs Automated System,
(ix) The analY5is of Customs data indicates that while most of the errors mentioned in para (vii) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact. that exporters are using two sets of invoices, one invoice for CIST and another invoice for Customs which is resulting in mismatch of invoice Number including mis-match in taxable value and JGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such invoice number, taxable value and IGST paid mentioned in GSTR I and shipping bill match with each other and the invoice issued is compliant with the GST invoice Rules, 2017.
4. Recognizing that invoice mis-match has been the m

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g Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBS vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter.

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. Amreli
Email id:- cuspipavav@rediffmail.com
Contact No.- 02794 305858
Team of officers:
(i) Shri Hemant Kumar Meena, Deputy Commissioner
(ii) Shri Pravin Gwande, Superintendent,
(iii) Shri K.K. Meena, Inspector,
(iv) Shri Arvind Kumar Singh, NIC Engineer
6. It may be noted that the above alternative mechanisam is available only for Shipping Bills filed till 31st December 2017.
7. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff.
(MANOJ.KUMAR. SRIVATAVA)
COMMISSIONER
=============
Document 1
follows:
Annexure A
The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as
Name of the Exporter: –
GSTIN:-
Port Code:
Concordance Table
SB No:
SB Date:
S
GST Invoice Taxable
IGST
SI.
Corresponding
Taxable
IGST
Final
No/Date
Value
Amount
No
SB Invoice No.
Value as
Amount
n
as
0
per as
GST
per
/Date
per SB
as
(corrected)
IGST

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Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 9/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530035
P3/06/2017-A.M.(Pt.1)
Date: 26.02.2018
PUBLIC NOTICE NO. 9/2018
Sub:-: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface – reg.
*****
Attention of all Exporters, Custom Brokers and Members of trade is invited to this office Public Notice Nos.49/2017, dated 08.11.2017 regarding “Refund of IGST paid on export of goods under Rule 96 of CGST Rules,2017”.
2. Numerous representations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hind

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easing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii

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to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought ou

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istration Advisory link:
https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED.pdf
Java set up for the DSC upload:
https://www.icegate.gov.in/Download/JavaSetupForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of

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ough the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque would be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-à-vis the invoice data received from GSTN. The officer would verify the following:
i. Duly certifie

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ioned would be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
5. In order to ensure smooth operation of the prescribed procedure, Visakhapatnam Custom House has created a dedicated cell headed by Shri. T. Ravi Varma, Assistant Commissioner of Customs (DBK). Further, e-mail address for the IGST refunds of Visakhapatnam Customs is prcomm1-cusvzg@gov.in.
6. This procedure is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that Customs Department is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
7. Difficulties if any may be brought to the notice of the undersigned.
(Authority:- CBEC Circular No. 05/2018-C

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Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
PUBLIC NOTICE NO. 01/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No. 02860-271468-469, FAX NO. 271467
F. No. VIII/12-16/Stat/CCO/2017-18
Dated: 26.02.2018
PUBLIC NOTICE NO. 01/2018
Subject: Reg.
Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/ Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F. No. 450/119/2017-Cus-IV by the Director (Customs), CBEC, New Delhi on the above subject.
1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindere

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of IGST paid on Export are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid

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or further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping Bills, refunds are automatically sanctioned by Customs EDI system.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-a-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering

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te, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST I

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vide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom House/Customs Locations. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported.
c. After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facilit

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at official website of the Commissionerate. The details of Public Notice is as under:
Commissionerate
Public Notice No. and date
Web-site
Ahmedabad
02/2018 dtd. 11.2.2018 03/2018 dtd. 12.01.2018
www.ahmedabadcustoms.gov.in
Jamnagar
01/2018/CCP/JMR dtd. 12.01.2018
www.jamnagarcustoms.gov.in
Kandla
01/2018 dtd. 16.01.2018
www.kandlacustoms.gov.in
Mundra
36/2017-18 dtd. 15.01.2018
www.mundracustoms.gov.in
5. The aforesaid procedure for refund of IGST paid on Export Goods is available only for Shipping Bills filed till 31st December 2017. It is again emphasized that the Department is taking all possible steps to alleviate the difficulties associated with IGST refund. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds.
Encl: Annexure-A
(P.V.R. Reddy)
Chief Commissioner
Customs, Gujarat Zone
Annexure A
The Concordance between GST Invoice and Export Invoice declared in

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Refund of IGST on Export- Invoice mis-match Cases – Alternative Mechanism with Officer Interface
09/2018 Dated:- 26-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/40/2017 DBK.CUS
Date: 26.02.2018
PUBLIC NOTICE No.09/2018
Subject: reg.
1. Numerous representations have been received from exporters / trade associations seeking resolution of various problem which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund pro

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xporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded to Customs by GSTN. E-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month.
(iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data in

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ed to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore has been sanctioned as refund of IGST paid.
(vii) However, there are many instances where refunds are held up on Customs EDI system due to certain errors which have been clearly brought out in the Circular No 42/2017-Customs. The major errors that are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice

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g error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned in para (vi) above are decreasing, the error mentioned at (c) in para (vii) is most prevalent. The error mentioned at (c) in para (vii) is about invoice mis-match. This error is because of the fact that exporters are using two sets of invoices, one invoice for GST and another invoice for Customs which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of

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ystem, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where exports took place.
b. Customs EDI system shall display list of all the invoices pertaining to such SBs vis-a-vis the invoice data received from GSTN. The officer shall verify the following:
i. Duly certified concordance table submitted by the exporter as per Annexure A indicating mapping between GST invoice and corresponding Shipping Bill invoice;
ii. IGST taxable value and IGST amount declared in the Shipping Bill.
iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually ex

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M/s Dharampalpremchand Ltd. Versus Commissioner, Central Goods And Services Tax, Noida
Central Excise
2018 (2) TMI 1758 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 26-2-2018
Writ Tax No. – 234 And 234 of 2018
Central Excise
Bharati Sapru And Neeraj Tiwari JJ.
For the Petitioner : Amrit Raj Chaurasiya
For the Respondent : Dhananjay Awasthi
ORDER
Heard Sri R.R. Agarwal learned counsel for the petitioner and Sri Piyush Agrawal along with Sri Dhananjay Aw

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M/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods & Service Tax Department,
VAT and Sales Tax
2018 (2) TMI 1740 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
WP(C).No. 6389 of 2018
CST, VAT & Sales Tax
The Honourable Mr. Justice P.B.Suresh Kumar
Represented By Mr.Dinesh V.Nair – Branch Operations Manager.
By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant.
BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent.
JUDGMENT
P.B.Suresh Kumar,
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Ext.P3 is an application preferred

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M/s. P.V.M. Traders Versus State Tax Officer, Goods And Services Tax Department, Ponnani And Deputy Commissioner of State Tax, Malappuram
VAT and Sales Tax
2018 (3) TMI 907 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-2-2018
W.P.(C) No.40 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. P. Raghunath and sri. Premjit nagendran
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner is a dealer in arecanut registered under the Central Sales Tax Act, 1956 (the CST Act). They are engaged in the sale of arecanut to registered dealers outside the State on interstate sales basis against C-Forms. The first respondent completed the assessment of the petitioner under the CST Act for the year 2014-15 in terms of its order dated 21.3.2016, accepting the C-Forms produced by the petitioner in support of their claim with respect to the interstate sales. Later, the second respondent, the Deputy Commissioner set aside th

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case in the light of the provisions contained in sub-section (2) of Section 9 of the CST Act. Subsection (2) of Section 9 reads thus :
“(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition

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of sub-section (2) of Section 9 of the CST Act. It is seen that similar contention raised in the context of the suo motu power under the Kerala General Sales Tax Act, 1963 (KGST Act) in respect of an assessment made under the CST Act has been considered by this Court in TRC No.116 of 2000 and connected cases. In the common order passed in the said cases, it was found by a Division Bench of this Court that the sumo motu power conferred on the Deputy Commissioner under Section 35 of the KGST Act could be availed in respect of assessments made under the CST Act in the light of subsection (2) of Section 9 of the CST Act. Paragraph 12 of the said judgment reads thus :
“12. Sub-section (2) of Section 9 vest the power with state authorities to assess or re-assess tax, levy penalties, deal with appeals and other remedies, recover the tax as finally determined and carry out all other functions necessary in those matters. Therefore, the Deputy Commissioner was competent to invoke his revisiona

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Shri Chalthan Vibhag Khand Udyog, Sahakari Mandali Limited Versus Commissioner of GST & C. Ex. -Rajkot
Central Excise
2018 (3) TMI 692 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10272-10273/2018 – ORDER No. A/10506-10507/2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri S. Jhajharia, Advocate
For the Respondent : Shri K. J. Kinariwala, AR
ORDER
Per : Dr. D. M. Misra
These two appeals are filed against OIA No. CCESA-SRT(APPEAL/PS-83/2017-18 dated 16.10.2017, CCESA-SRT(APPEAL/PS-81/2017-18 dated 16.10.2017 passed by Commissioner (Appeals), GST & Central Excise, -Surat.
2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed CENVAT credit of Rs. 3,79,343/- on HR Coil, MS Pipe, SS Tube, Joints etc., used for fabrication of capital goods and its supporting structures, show cause notice was issued for recovery/ appropriation of the said amount with

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entral Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). It is observed as follows:
“13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra).
14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that

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light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Go

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M/s Aristo Pharmaceuticals Pvt. Ltd. Versus Commissioner of CGST & Central Excise – Surat
Central Excise
2018 (3) TMI 691 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 26-2-2018
Appeal No. E/10257/2018 – ORDER No. A/10475 / 2018
Central Excise
Dr. D. M. Misra, Hon'ble Member (Judicial)
For the Appellant : Shri J. Surti, Advocate
For the Respondent : Shri S. N. Gohil, AR
ORDER
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. CCESA-SRT/(APPEALS)/PS-71/2017-18 dated 30.10.2017 passed by Commissioner (Appeals), CGST &Central Excise-Surat.
3.  Briefly stated facts of the case are that the appellant are engaged in the manufacture of excisable goods falling under Chapter 30 of the Central Excise Tariff Act, 1984.  They had availed CENVAT credit of service tax paid by the service provider in relation to the input service viz.  Man-power supply service  which were used in or in relatio

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hence it is immaterial whether the entire amount of service tax was paid by service tax provider or by the appellant while availing the credit on the same.  He submits that the amount of service tax paid by the service provider cannot be considered as a deposit as held by authorities below in considering the eligibility of credit in view of the judgment of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise  Ahmedabad – III vs Nahar Granites Ltd. 2014 (305) ELT 9(Guj.)  It is his contention that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods. Also he has referred to the judgment of this Tribunal on similar issue in the case of Sunil Steels vs CCE 2017 (48) STR 268 (Tri-Del.).
5. He has vehemently argued that the service tax liability apportioned in th

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aid by the service provider and later recovered from the appellant by indicating the same in the invoice.  I find that the amount which the service provider paid whether to be consider as a deposit or service tax for deciding the eligibility of credit has been more or less settled by the Hon'ble Gujarat High Court in Nahar Granites Ltd. (supra), their lordships observed as under:
“7. Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer or producer of final product or a provider of taxable service to take Cenvat credit of the duty of excise specified in the First Scheduler to the Excise Tariff Act. Rule 4 of the Cenvat Credit Rules, 2004 lays down the conditions for allowing Cenvat credit. Sub-rule (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availabili

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t partake the character of excise duty. However, when the department did not dispute the classification of such manufacturer, accepted the declarations and duties, Cenvat credit on such duty cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat credit thereof.
9. Case is substantially similar to one before the Supreme Court in case of MDS Switchgear Ltd. (supra). In the said case, the Tribunal while accepting the department s allegation of inflation of the value of intermediate goods to load the assessable value, observed that if the department was of the opinion that the value of the final product was depressed, it could have charged the original manufacturer unit in under-invoicing their product. This was however, not done. Valuation was duly approved and the payment of duty was also accepted. The Tribunal further observed that We find absolutely no substance in the attempt of the learned Commissioner to convert a part of the du

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M/s. Sri Ulaganayaki Amman Steels, M/s. Sri Amman Allied and Steel Industries Versus Commissioner of GST, Central Excise, Trichy
Central Excise
2018 (3) TMI 261 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-2-2018
Appeal No. E/324 & 325/2009 – Final Order Nos. 40530-40531 / 2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri S. Jaikumar, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
Per Bench
Brief facts are that the appellant M/s. Sri Ulaganayaki Amman Steels are engaged in the manufacture of MS ingots and are registered with the Department. Based on intelligence, the officers of anti-evasion conducted simultaneous search at the factory premises of the appellant as well as M/s. Sri Amman Allied and Steel Industries (appellants in Appeal No.E/325/2009) and various other premises. As a result of investigation, show cause notice was issued alleging that a

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nd of Rs. 6,48,392/- for recovery of CENVAT credit which was raised against M/s. Sri Ulaganayaki Amman Steels. Penalty of Rs. One lakh was also imposed on M/s. Sri Amman Allied and Steel Industries under Rule 26 of Central Excise Rules, 2000. Aggrieved, the appellants have field Appeal Nos. E/324 & 325/2009.
2. At the time of hearing, ld. counsel Shri S. Jaikumar appearing on behalf of the appellants submitted that the appellants are not contesting the above appeals and he filed written statement of appellant to this effect. He submitted that against the Tribunals Final Order No. 529 & 530/2008 dated 30.4.2008, they had filed Civil Miscellaneous appeal No. 2299/2009 before the Honble High Court of Madras and that the appellant undertakes to withdraw the said appeal on or before 31.3.2018. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify whether the appellant is eligible for CENVAT credit so as to adjust the duty demand that has

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dismissed. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents. We find that this plea is a reasonable one. In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore 2016 (334) ELT 491 (Mad.), the Honble High Court observed that the benefit of CENVAT credit ought to be given to the appellant. We direct the adjudicating authority to consider the claim of the appellant for CENVAT credit on production of documents. The said verification shall be completed within a period of three months from the date of receipt of this order. The appellant shall not be given any further time for production of documents and in case the appellant has not produced the documents within such period of three months, the matter remains closed.
6. The ld. counsel has pleaded to waive the penalty imposed on M/s. Sri Amman Allied and Steel Industries. A pen

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Subject: Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface -reg.
29/2018 Dated:- 26-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707.
S/12-Gen-790/2017-18 DBK (JNCH)
Date: 26.02.2018
PUBLIC NOTICE NO. 29/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface -reg.
Attention of all the exporters and their agents working in the jurisdiction of the Jawaharlal Nehru Custom House (JNCH) is invited to CBEC Circular No. 5/2018-Customs dated 23.02.2018 regarding alternative mechanism for the process of IGST refund i

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Regarding Input under SAC 9966
Query (Issue) Started By: – Maikulal Bhagat Dated:- 25-2-2018 Last Reply Date:- 27-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
R/s,
I have question ?
Can a dealer setoff his GST amount (i.e SAC 9966 5% without input) with another HSN code .
Here dealer have supply of service as well as retails businees. He is not taken any input from supply service .
he taken input from retails business , which is purchase and resell it. can he adjust the Output GST tax of supply of service (i.e SAC 9966 Rent/Hire of Vehicle ) with input recieved from pucrhase of goods for resell.
thank you
Reply By KASTURI SETHI:
The Reply:
Yes. ITC can be utilized towards any taxable outward supply of goods or s

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RATE OF TAX ON TAMARIND
Query (Issue) Started By: – DUBBA SRINIVAS Dated:- 25-2-2018 Last Reply Date:- 26-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
WHETHER TAMARIND WITH SEED ( FRESH) IS TAXABLE OR NOT UNDER GST RESUME
Reply By KASTURI SETHI:
The Reply:
Extract of FAQ dated 3.8.17
21.
What is the HSN code and GST rate for tamarind?
• Tamarind [fresh] falls under 0810 and attract Nil GST.
• Tamarind [dry] falls under 0813 and attract 12% GST.
Reply By Gan

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How to generate E-Waybill
Query (Issue) Started By: – nirmal dutta Dated:- 24-2-2018 Last Reply Date:- 23-3-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Respected Sir / Madam,
How to generate e-waybill for the following Items to be shipped.
We are facing problem with it.
1) Promotional Items.
2) Free Samples.
3) Zero value Items (Promotional).
Thanks & Regards,
nirmal dutta
Reply By Kishan Barai:
The Reply:
on ewaybill.nic.in you are given the option of "Exempted Supply, Nil Rated, Stock Transfer, etc."
Reply By Ganeshan Kalyani:
The Reply:
In my view a notional value has to be mentioned to generate eway bill for free or promotional item etc.
Reply By YAGAY AND SUN:
The Reply:
In addition to above

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₹ 2.00 + 18% GST = ₹ 2.36
Total cost excluding GST + promotion= ₹ 10.00
Total cost including GST + promotion = ₹ 11.80
Selling price of 1 pc Soap ₹ 10.00 (including 1 pc Pen Promotional item) + GST @18%.
Thanks & Regards
nirmal dutta
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
I am waiting for your valued suggestion due to E-waybill system start on 01.04.2018.
Thanks & Regards
nirmal
Reply By nirmal dutta:
The Reply:
Respected Sir / Madam,
Thanks for suggestions,
But, It may please the noted that cost of our manufacturing product is added with promotional item cost for selling to customer, accordingly as per example manufacturing product cost plus promotional item. So we can't d

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New Officer Interface to Resolve IGST Refund Invoice Mismatches for Exporters, Streamlining Compliance and Reducing Delays.
Circulars
Customs
Refund of IGST on Export– Invoice mis-match Cas

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WORKS CONTRACT
Query (Issue) Started By: – ajit tiwary Dated:- 24-2-2018 Last Reply Date:- 9-9-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
my client is a road contractor and the gst rate applicable @12% but those projects which has been started before 01/07/2017 and still work in progress. the old agreement related to cost has not been revised by the state government after implementation of gst. when we produce bill for payment the department determine it inclusive of gst. i can illustrate it as follow:
Suppose overall contract price= 150
pre-gst
Bill produce= ₹ 100
Vat Deducted=Rs. 4( Vat @4%)
Balance receive= 96 (assuming that tds has been deducted)
post gst
Bill produce= ₹ 50 (as per dep

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ces or both shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act;
(b) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of t

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to correct me, if mistaken.
Reply By ajit tiwary:
The Reply:
Dear Sir
Thanks for your reply
in case of input tax credit my opinion is that in case of government contract the owner of the property will be the state government and the agency i.e Road construction Division is a main contractor and the main contractor is appointing us as a contractor(i.e sub contract), secondly
if the purchase of goods and services by the contractor to make the road project and handed over the project to the road construction division, we can take the credit as for furtherance of business by the road contractor.
kindly reply me
thanks
Reply By KASTURI SETHI:
The Reply:
How can you call yourself sub-contractor ? In my view, you are main contractor and h

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Guidelines for CENVAT Credit Transition and Utilization u/ss 168 and 140 of CGST Act to Ensure Compliance.
Circulars
GST
Directions u/s 168 of the CGST Act regarding non-transition of CENVAT

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Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface
10/2018 Dated:- 24-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60. RAJAJI SALAI, CHENNAI-600 001
Telephone: 044-25251217 – Fax: 044-25221861
Email:commr4-cuschn@nic.in
www.chennaicustoms.gov.in
(IS 15700:2005 (Sevottam) Certified)
F. No. S.Misc.07/2018-Refunds – (Ch. IV)
Dated: 24.02.2018
PUBLIC NOTICE No.10/2018
Subject: Refund of IGST on Export- Invoice mis-match Cases Alternative Mechanism with Officer Interface reg.
1. Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Circular no.05/2018 dated 23.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. Numerous representations have been received from exporters / trade associations seeking resolut

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feedback to the exporter about any failed validations to enable corrective action on their part.
2. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre- requisites and precautions that need to be taken for successful processing of refund claims are as follows:
(i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields.
(ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value. IGST paid, Shipping Bill number, Shipping Date and Port Code. Large number of exporters have filed incomplete GSTR 1 or Table 6A where shipping bill number or date or port code are missing. These records are not processed / forwarded

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words, a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns.
(v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing.
(vi) The records (i.e GSTR 1 or Table 6A) which have been forwarded by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In cases where the information forwarded by GSTN tallies with the information furnished in Shipping bills, refunds are automatically sanctioned by Customs EDI system. As mentioned earlier, till date about ₹ 4000 Crore

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urations are hosted on the ICEGATE website under the following links.
Registration Demo link:
https://www.icegate.gov.in/Download/New Registration Demo Updated APPROVED.pdf
Registration Advisory link:
hops://www.icegate.g,ov.in/Download/v1.2 Advisory Registration APPROVED.12d
Java set up for the DSC upload:
https://www. icep.ate. eov. in/Down load/JavaSetu12ForDSC.pdf
Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the Customs Automated System.
(ix) The analysis of Customs data indicates that while most of the errors mentioned

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stoms EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows:
a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address of Customs location from where e

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shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval.
e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future.
f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process.
4. In order to ensure smooth operation of the prescribed procedure, Custom House, Chennai has opened a dedicated IGST Refund cell at G403, 4th floor. Ganga Block with e-mail id igstcuschennai@mail.com & phone no.044-25254250 for the purpose of IGST refund.
5. This procedure is available only for Shipping Bills filed till 31st December 2017. Difficulties, if any, may be brought to the notice of the undersigned. It is again emphasized that Board is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the respons

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Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another
GST
2018 (3) TMI 539 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 24-2-2018
WRIT PETITION {L} NO. 424 OF 2018, AND CIVIL WRIT PETITION {ST} NO. 2230 OF 2018
GST
S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ.
Mr. Ishaan Patkar with Ms Roshni Naik for the Petitioner
Mr. Ashutosh Misra i/by Mr. J.B. Mishra, Mr. Amar Mishra, AGP, Mr. B.V. Samant, AGP,  for the Respondent
JUDGEMENT
1. We place these petitions, namely, the one at serial No.903 and the one at serial No.38 on today's board on Tuesday, 27th February, 2018, at 3:00 p.m.. We direct both the Commissioners to remain present in this Court on

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Rcm on freight
Query (Issue) Started By: – Jitin B Dated:- 23-2-2018 Last Reply Date:- 7-3-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Dear sir i have one doubt regarding RCM on frieght.as per Gst notification no.12/2017 -central tax(rate) dated 28/6/2017 (sr.no 18) transporters has two options to pay GST 5%with out input.12% with input.and it further shows that if transporter chooses 12% as per notification the specified supplier need not pay gst on RCM.it means if he chooses 5% then supplier is also required to pay under RCM.please send me reply
Reply By rajkumar shukla:
The Reply:
pl confirm whether it is notfn 11/2017 or 12/2017
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Sl. No. 1 of Notification No. 13

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pay under RCM and if you are getting invoice then you are required to pay 5% under RCM
Reply By Jitin B:
The Reply:
@@Rajagopalan Ranganathan
Dear sir,
As per notification
If GTA opts to pay 5% on output then input is not availabletosuch GTA.And the notification also says if GTA chooses 12% on output the specified suppliers are not required to pay GST under RCM as u have said but the notification is silent about if GTA chooses 5% on output then whether the specified supplier are required to pay GST under RCM or not?
Reply By Ganeshan Kalyani:
The Reply:
if transporter charges GST on invoice either 5% or 12% then the recipient (which you have mentioned as supplier ) need not pay GST under reverse charge.
if transporter does not char

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Whether Late filing fees of GST Returns allowed as an expenses in Income Tax
Query (Issue) Started By: – CA-Gourav Garg Dated:- 23-2-2018 Last Reply Date:- 7-4-2018 Income Tax
Got 3 Replies
Income Tax
Whether Late filing fees of GST Returns allowed as an expenses in Income Tax?
Reply By Ganeshan Kalyani:
The Reply:
In my view, 'NO'.
Reply By KASTURI SETHI:
The Reply:
Dear Sh.Kalayani Ji,. Here expense means the Querist wants deduction on account of the amount paid as pen

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How to revise or rectify wrong entries for Exports (for refund) already filed in GST Portal?
By: – Praveen Nair
Goods and Services Tax – GST
Dated:- 23-2-2018

How to correct Errors at GST Portal?
* In case the exporters failed to enter export invoice details in Table 6A of Form GSTR1, filed for the relevant tax period, they can enter such invoice details in Table 6A, while filing Form GSTR 1 of the subsequent tax period. If it results in increasing the tax liability, it should be paid along with interest at the time of filing GSTR 3B, of such subsequent period.
* Also any error/omission made in entering the export details in table 3.1(b) if GSTR 3B return of previous period can be made good by way of suitable adjustment entries in Table 3.1(b) of subsequent GSTR 3B return in the light of Circular No. 26/26/2017 GST dated. 29/12/2017 issued by CBEC
Correction of Wrong details in GSTR 3B:
* If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas

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* Shipping Bill Number, Shipping Bill Date and Port Code details have been provided in the Invoices data provided under Table 6A of GSTR-1
* IGST amount paid through TAble 3.1(b) of GSTR 3B must be either EQUAL to or GREATER than, the total IGST amount shown to have been paid under Table 6A and Table 6B of GSTR-1 of corresponding return period.
* Port Code is valid as per format prescribed by ICEGATE.
If the above conditions are not met, the data will not be sent to ICEGATE due to validation failure.
The exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN
ICEGATE login can be obtained by registration at the ICEGATE website.
GST portal website will also provide link to Track the status of Invoice data to be shared with ICEGATE, which can be viewed shortly (may be in a weeks time) under the Refunds sections.
Reply By Praveen Nair as =
With reference to the Export Refunds claim diffi

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to the JNPT (INSSA1) of your Shipping Bills can be identified from the report uploaded on website http://www.jawaharcustoms.gov.in/index1.php or 164.100.155.199/pdf/Shipping_bill_Error_code_SB005.pdf
Dated: 28-2-2018
Reply By pankaj Singh as =
Hi Sir,
I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.
Dated: 10-9-2018
Reply By SANDIP PATEL as =
Hi Sir,
I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.same problem to me.
fr

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Frequently asked Questions on IGST refunds on goods exported out of India
08/2018 Dated:- 23-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009
F.No.S34/40/2017 DBK.CUS
Date: 23.02.2018
PUBLIC NOTICE NO. 08/2018
Sub: Frequently asked Questions on IGST refunds on goods exported out of India
The Central Board of Excise and Customs, New Delhi has informed that it has been continuously receiving representations from exporters and trade association in relation to pending IGST refund. Therefore, the Board has decided to release Frequently Asked Questions (FAQ) on IGST refund which is circulated as enclosed to create awareness amongst the EXIM community.
SUMIT KUMAR
COMMISSIONER OF CUSTOMS
Frequently Asked Questions on IGST refunds on goods exported out of India
Q1 What is zero rated supply under GST?
Ans. Under GST, exports and supplies to SEZ

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tax paid on goods or services or both supplied.
Q3. What Is IGST refund?
Ans. The second category, mentioned above, pertains to refund of integrated tax paid for the zero-rated supplies made by suppliers who opt for the route of export on payment of integrated tax and claim refund of such tax paid. There can be two sub categories of such suppliers namely:
(i) Exporter of goods
(ii) Service exporters and persons making supplies to SEZ
Q4. Who can get IGST refunds from Customs?
Ans. The registered persons who have exported goods out of India on payment of IGST are eligible to get the refund of integrated tax so paid subject to certain conditions related to filing of correct and sufficient information in both GSTN and Customs system.
Q. 5 How to file application for getting IGST refund from Customs?
Ans. As per Rule 96 of the CGST Rules 2017, dealing with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an applica

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oned?
Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Custom system. A validation error occurs due to various deficiencies which are enumerated here-in-after.
Q. 8 What are the reasons for data not being transmitted from GSTN to Customs System?
Ans. It has been observed that a number or record have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN. It Is understood that cases where such validations fail are on account of :
(i) Both GSTR 1 /Table 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply.
(ii) Invoices provided In Table 6A of GSTR 1/ 1E arc incomplete, e.g., details of shipping bill and port number/ code ore not mentioned.
(iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/ 1E of the same period. The claim

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orter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN.
Q. 11 I have filed correct Information in GST return but still my refund Is not sanctioned?
Ans. In cases where the exporter has filed correct information in the GST returns and it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited to the exporter's bank account as registered with the Customs authorities. But, wherever the matching fails on account of some error, the refund do not get sanctioned.
The matching between the two data sources is done at invoice level and any mis-match of the laid down parameters results in one or more of t

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ned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed.
Q. 15 What should be done for error code SBOO4?
Ans. This error occurs due to duplicate/ repeats transmission of shipping bill-invoice record from GSTN. The previous transmission would have already been validated for IGST refund by ICES.
Q. 16 What should be done for error code SBOO5?
Ans. This is the most common error committed by the exporters, which occurs due to mismatch of invoice number as declared in the invoice table of the shipping bill and that declared in the GSTR 1 for the same supply. This can happen due to:
* Typographical mistake while entering data in GSTR 1 or the
* The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers.
After the implementati

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TR-1 or in the Shipping Bill.
For these cases a mechanism is being considered by the Board to make the requisite corrections manually in line with the recent amendments in Rule 96 of the CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however be noted that these Interim workarounds shall only be available as a onetime measure for the past SBs. It is advised that the exporters should take care so as not to repeat such mistakes in future and ensure that the same GST compliant export invoice is declared at both ends.
Q. 17 What should be done for error code SBOO6?
Ans. In cases of exports through ICDs, if the gateway EGM is not filed electronically or it contains some error, response code SB006 appears. It is noticed that gateway EGM In case of many ICD shipping bills have been manually filed, leading to such refunds not being processed. While the Customs at gateway ports are pursuing this matter with the shipping lines, the exporters can also approach

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/ alert on his IEC, he may clear his dues or submit e-BRC and have the suspension revoked.
Q. 19 The shipping bill has been transmitted by GSTN to Customs and there is no error in the refund, But still the refund has not been received in the bank account?
Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs database. This code implies that the SB is ready for inclusion in the IGST refund scroll. Howeve, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to:
(i) The exports might have been made under bond or LUT, hence not eligible for refund.
(ii) If a shipping bill covers multiple invoices, few of the Invoices might have been successfully validated with code SB000 whereas other invoices might be containing other types of error/s
(iii) Composite rate of drawback has been claimed For that SB during the transition

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ter may approach their shipping line/airline/carrier to file the EGM immediately.
(iii) In cases where the temporary scroll is generated but its not included in the final scroll, the exporters are advised to furnish correct bank account details to the proper officer (Customs field formation) in order to update the same in ICES.
(iv) As the status of refund claims is available in ICEGATE login, in cases where the corrective action has been already taken by the exporter, he may write to ICEGATE/gateway port Customs for redressal.
(v) In general, any grievance related to the IGST refund claim may be brought to the notice of the Pr. Commissioner or Commissioner of the Customs of the gateway port for necessary action.
Common Errors and Rectification Procedures
Code
Meaning
Rectification
SB000
Successfully validated
SBOO1
Invalid SB details
Amend GSTR-1 by using Form 9A and fill correct SB details
SB002
EGM not filed
Approach shipping line for filing of EGM
SB003
GSTIN mism

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Frequently Asked Questions (FAQs) related to IGST Refunds
08/2018 Dated:- 23-2-2018 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-IV
CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI-600 001
Telephone: 044-25251217 – Fax: 044-25221861
Email:commr4-cuschn@nic.in
www.chennaicustoms.gov.in
(IS 15700:2005 (Sevottam) (Certified)
F. No. S.Misc.07/2018-Refunds-(Ch. IV)
Dated: 23.02.2018
PUBLIC NOTICE No.08/2018
Sub: Frequently Asked Questions (FAQs) related to IGST Refunds Regarding.
Kind attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board's Instruction in F.No.450/119/2017-Cus.IV dated 15.02.2018, wherein possible issues/ errors in Refund of IGST paid on exports is discussed. This office has been continuously receiving representations from exporters and trade association in relation to pending IGST refund, In order to bring c

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f the IGST Act,. 2017, a registered person making a zero- rated supply is eligible to claim refund in accordance with the provisions of Section-54 of the CGST Act, 2017i under either of the following options, namely:
(i) He may. supply goods or services or both under bond, or letter of undertaking, subject to such conditions, safeguards 'and procedure as may be prescribed, without payment of. integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or
(ii) He may supply goods or services or both, subject to such Conditions, safeguards and procedure 'as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
Q.3 What Is IGST refund?
Ans. The second category, mentioned above, pertains to refund of the integrated tax paid for the zero-rated supplies made by suppliers who. opt .for the route of export on payment of integrated tax and claim refund of such tax paid. There be tw

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refund; shall be considered to have been filed and refund shall be processed.
Q. 6 Who would process IGST refund claim?
Ans. The IGST refund module has been designed to have an in-built mechanism to automatically process and grant refund after validating the shipping bill data available in ICES against the GST return data transmitted by GSTN. Manual intervention would be limited to only exceptional cases where automatic validation becomes impossible due to some technical errors. Such exceptional cases would be only those which would be .approved by the Board and the procedure in those cases would be separately laid out.
Q. 7 I have filed my GST returns but still my refund is not sanctioned.
Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. Validation errors occur due to various deficiencies, which are enumerated here-in-after.
Q. 8 What are the reasons for data not being transmitted from GSTN to Customs system?

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orter finds that even after the correct filing of return, their shipping bills do not reflect in Customs system (reflected in ICEGATE login of exporter), they may write to GSTN helpdesk.
Q. 10 How can I find whether my refund data has been successfully transmitted by GSTN to Customs or not?
Ans. GSTN is reportedly working on a feedback/message system so as to inform the exporters about such failed validations. At has present, the Customs system. does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to Customs system, the report can be generated at the end of field officers. Even the exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN.
Q. 11 I have filed correct Information In GST return but still my refund is not sanctioned.
Ans. In cases where the exporter has, filed correct infor

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done for error 6ode.SB001?
Ans. This may occur due mention of wrong shipping bill number furnished in GSTR 1/Table 6A. The possible, reason for such mismatch could be a clerical error made by the exporter at the time of filling of GSTR 1/Table 6A, which can be, rectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been made available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common portal.
Q. 13-What should be done for error code SB002?
Ans. Exporter has to approach their shipping line/airline/carrier to file the EGM immediately
Q. 14 What should be done for error code SB003?
Ans. This error occurs when GSTIN declared in the SB does not match with the GSTIN mentioned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed.
Q. 15 What should be done for error code

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ment. It was conveyed and reiterated that there should not be any difference between commercial invoice and GST invoice after implementation. of GST since as per the GST law, IGST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same as the one declared in the commercial invoice.
If SBOO5 is due to a data entry mistake in GSTR 1, it can be send ed. in or if 9A.d But any mistake in the SB cannot be amended once EGM is filed. Also, if the exporter has used a separate invoice in the SB, he cannot include that in his GSTR 1 in lieu of his GST invoice. Thus, SB005 error, as of now, cannot be corrected by any amendment either in GSTR 1 or in the shipping bill.
For these cases, a mechanism is being considered by the Board to make the requisite corrections manually in line with the recent amendments in Rule 96 of the CGST Rules, 2017. The said mechanism is expected to be available shortly. It may, however, be noted that t

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n to check the GST validation status for his SBs after logging into ICEGATE website. This report shows the response/error code for each of his SBs wherever data has been received from GSTN.
(ii) The exporter also has the option to view the SB details relevant for IGST validation on the ICEGATE website. The exporter can view this while filing the GST returns and ensure that the details are entered accurately in the returns as well so that no mis-match occurs.
(iii) In case, the exporter's account is not validated by PFMS, he may approach jurisdictional Customs Commissionerate with correct account details and get it updated in ICES.
(iv) If the exporter is not getting the refund due to suspension/alert on his IEC, he may clear his dues or submit e-BRC and have the Suspension revoked.
Q. 19. The shipping bill has been transmitted by GSTN to Customs and there is no error In the refund claim. But still the refund has not been received In the bank account.
Ans. SB000 (Successfully

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croll.
There are two more reasons where the SBs will figure in the temporary IGST scroll but not in the final scroll. This could happen if there is an alert/suspension on the IEC in ICES or if the account of the IEC is not validated by PFMS.
Q. 20. What is the course of action if there are multiple errors in the refund claim?
Ans. Each such error would be required to be corrected individually in order to get refund.
Q. 21, In case of errors, where should I contact for necessary action?
Ans. The following steps could be followed in case of errors in processing of refunds:
(i) When the records have not been transmitted by GSTN to Customs, exporters may contact GS TN helpdesk.
(ii) Wherever the error is SBO02/SB006, exporter may approach their shipping line/airline/carrier to file the EGM immediately.
(iii) In cases where the temporary scroll generated but it's not included in-the final scroll, the exporters are advised to furnish correct bank account details to the proper offic

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M/s. TVS Srichakra Limited Versus The Commissioner of CGST & Central Excise,
Central Excise
2018 (4) TMI 1046 – MADRAS HIGH COURT – 2018 (15) G. S. T. L. 182 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 23-2-2018
W.P(MD)No.2131 of 2018 and WMP(MD)No.2375 of 2018
Central Excise
G. R. Swaminathan, J.
For the Petitioner : Mr.N.Venkatraman, Senior Counsel for S.P.Maharajan
For the Respondent : Mr.R.Aravindan
ORDER
The petitioner is a company engaged in the manufacture of various types of tyres and tubes falling under Chapter 40 of the Central Excise Act, 1944. They are availing credit of duty paid on inputs, capital goods and service tax paid on input services. The petitioner sold capital goods in the form of plant and machinery to M/s.OPC Asset Solutions Private Limited on 22.03.2013. The said capital goods were leased back to the petitioner with effect from 01.04.2013. According the petitioner, the goods were sold to OPC Limited only for financial accommodation and in

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the petitioner herein submitted their written submissions dated 16.02.2017. A copy of the written submissions as well as the list of authorities relied upon by the petitioner during personal hearing are enclosed in the typed set of papers. Thereafter, the impugned order dated 31.10.2017 came to be passed confirming the proposals made in the show cause notice. Questioning the same, this writ petition has been filed.
4.Heard Shri.N.Venkatraman, learned Senior Counsel who presented his case with his customary lucidity and emphasis and the learned standing counsel appearing for the respondent.
5.The submissions of the learned senior counsel appearing for the petitioner can be summarized in the form of three propositions.
1.Though the remedy of statutory appeal is available to the petitioner, in the facts and circumstances of this case, the petitioner ought not to be non suited on that ground.
2.The impugned order is vitiated for failure to advert to the defence projected by the peti

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the deemed removal of the capital goods from the factory premises of the petitioner as per the sale invoice dated 22.03.2013 and the leasing back only with effect from 01.04.2013, the petitioner is liable to reverse the cenvat credit availed by them. The petitioner in response pointed out that the capital goods were never removed from the factory premises. In this regard, great reliance was placed down on the decision of the Hon'ble Division Bench of this Court reported in 2015 (323) E.L.T 290 (Mad) (Commissioner of C.EX., Tiruchirappalli V. CESTAT, Chennai)
9.In the said case, questions of law similar to the one raised in this writ petition were projected for consideration of the Hon'ble Division Bench. The Hon'ble Division Bench after referring to Rule 3(5) of the Cenvat Credit Rules, 2004 and the decision of the Allahabad High Court in (Hero Motors Ltd. v. Commissioner of Central Excise, Ghaziabad (2014 (310) E.L.T 729), held as follows :
“16.On a plain reading of Rul

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respect of inputs on capital goods shall be paid. This situation has not arisen in the present case, as no invoice has been issued for removal of the goods from the factory premises and, therefore, the said rule is not applicable to the case of the assessee.
18.The above is the view succinctly expressed by the Allahabad High Court in Hero Motors case (supra). This Court is in agreement with the view expressed by the Allahabad High Court in the above-cited decision and the above decision is squarely applicable to the facts of the present case. In view of the above, the interpretation with regard to Rule 3 (5) of CCR, 2004, as made by the Tribunal in the present case is fully justified and it calls for no interference at the hands of this Court.”
10.In the affidavit filed in support of the writ petition, it had been specifically pleaded that the aforesaid decision of the Division Bench of this Court was referred to not only in the written submissions but also reiterated at the time

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ndia Commercial Co. Ltd., Calcutta V. Collector of Customs, Calcutta). The Hon'ble Supreme Court held that the law declared by the highest Court in the State is binding on authorities or tribunals under its superintendence and that they cannot ignore it either in initiating a proceeding or deciding on the rights involved in such a proceeding. If that be so, the proceedings of the authority themselves would be invalid and without jurisdiction. If the proceedings are without jurisdiction, the question of applying the rule with regard to the exhaustion of alternative remedy can be dispensed with.
13.This Court is of the view that the petitioner has made out a convincing case for bye-passing the statutory alternative remedy available to it and for directly invoking the jurisdiction of this Court. There is one other aspect of the matter. The stand of the writ petitioner is that the revenue has not questioned the legality of the sale dated 22.03.2013 and the rental agreement. In the cou

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