Refund of IGST on Export – EGM Error related cases
PUBLIC NOTICE NO. 14\/2018 Dated:- 19-3-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
\nCUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035
\nF. No. P3\/06\/2017 – A.M. (Pt.1)
\nDate: 19.03.2018
\nPUBLIC NOTICE NO. 14\/2018
\nSub:- reg.
\n*****
\nAttention of Importers, Exporters, Customs Brokers and Members of Trade is invited to this office Public Notices No. 49\/2017, dated 08.11.2017, No. 09\/2018, dated 26.02.2018, No. 12\/2018, dated 09.03.2018 and No. 13\/2018, dated 14.03.2018.
\n2. IGST Refund Module for exports is operational in ICES from 10\/10\/2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also returns error\/response codes in case there is any discrepancy. A number of representations were received by Board from the stakeholders seeking resolution of variou<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the Export General Manifest (EGM) and valid return in Form GSTR-3 or Form GSTR-3B, as the case may be, has been filed. In other words, filing of EGM, apart from filing of Shipping Bill and GSTR-3B is a mandatory requirement for processing refund claim. The Shipping Lines \/ Agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping Lines \/ Agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exports from ICDs. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed at gateway port by the Shipping Lines \/ Agents; and (c) rectification of errors in local and gateway EGM, wherever necessary. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Refund of IGST on Export – EGM Error related casesPUBLIC NOTICE NO. 14\/2018 Dated:- 19-3-2018 Trade NoticeCustomsOFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 F. No. P3\/06\/2017 – A.M. (Pt.1) Date: 19.03.2018 PUBLIC NOTICE NO. 14\/2018 Sub:- reg. ***** Attention of Importers, Exporters, Customs Brokers and Members of … Continue reading “Refund of IGST on Export – EGM Error related cases”<\/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-15989","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15989","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=15989"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15989\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. In order to overcome this issue, the Shipping Lines have been mandated to include the Shipping Bills originating from ICDs while filing the electronic EGMs at the gateway ports. In cases where the EGMs have not been incorporated the Shipping Bills pertaining to<\/p>\n
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\n6. The jurisdictional officers at the gateway port shall strictly monitor the EGM pendency and error reports available in ICES, The officers at the gateway port shall resolve the EGM errors in an expeditious manner by asking the Shipping Lines \/ Agents to file requisite amendments and approving those amendments on ICES. In cases, where there are errors either in the Shipping Bill or in the local EGM (i.e. truck or train summary), the remedial action shall be taken by the jurisdictional officer in 1CD.
\n7. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs because of (i) incorrect gateway port code in local EGM (error M); (ii) change in container for LCL cargo or mistakes committed while entering container number (error C); (iii) incorrect count of containers (error N); (iv) mistakes in entering the nature of ca<\/p>\n
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