Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.
90\/2018 Dated:- 30-5-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II)
\nJAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
\nTAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707
\nF. No. S\/12-Gen-Misc-07\/2018-19 AM(X)
\nDate: 30.5.2018
\nPUBLIC NOTICE NO. 90\/2018
\nSubject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.
\nAttention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No. 12\/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, JNCH shall be conducting an IGST refund clearance fortnight from 31st May, 2018 to 14th June, 2018.
\n2. Exporters whose cumulative IGST amount paid against exports and interstate domesti<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f 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 exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill\/GSTR-1(Table 6A) is paid. The proof of payment shall be submitted to Assistant\/Deputy Commissioner of Customs in charge of IGST at JNCH. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has erroneously declared that the shipment is without payment of IGST, although they have declared and paid the IGST in GST returns. Such cases shall now be handled through an officer interface the same way as the invoice mismatch (SB005) cases motioned in Public Notice 29\/2018 dt. 26.02.2018. Only those SBs where no other mismatch exits shall be available for rectification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.90\/2018 Dated:- 30-5-2018 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL. URAN, DIST-RAIGAD, MAHARASHTRA – 400 707 F. No. S\/12-Gen-Misc-07\/2018-19 AM(X) Date: 30.5.2018 PUBLIC NOTICE … Continue reading “Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12041","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12041"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12041\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Where the aggregate IGST refund amount for the said period is up to ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the AC\/DC(IGST) at JNCH. However, where the aggregate IGST refund amount for the said period is more than ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of along with a certificate from Chartered Accou<\/p>\n
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\n7. 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, and the corresponding returns have been filed through another GSTIN with the same PAN, an undertaking has to 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.
\nDifficulty, if any, may be brought to the notice of DC\/AC, IGST Refund Cell, NS-II, JNCH or <\/p>\n
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