IGST Exports Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE NO. 35\/2018 Dated:- 27-10-2018 Trade Notice
Customs
GOVENMENT OF INDIA
\nMINISTRY OF FINANCE, DEPARTMENT OF REVENUE
\nOFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE,
\nNEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI-600 027.
\nF. No.: S.Misc.230\/2018-EXP.(Air)
\nDated: 27.10.2018
\nPUBLIC NOTICE NO. 35\/2018
\nSub: Reg.
\nAttention of Exporters \/ Customs Brokers \/ Steamer Agents \/ other Stakeholders and the Trading Public is invited to the Board Circular No 40\/2018-Customs dated 24.10.2018, wherein error of the refund scroll has been Generated for a much lesser IGST amount than what has actually been paid against the exported goods is discussed. Board has issued Circular Nos. 05\/2018-Customs dated 23.02.2018, 08\/2018-Customs dated 23.03.2018, 15\/2018-Customs dated 06.06.2018 and 22\/2018-Customs d<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing bill match with each other since the same transaction is being reported under GST laws and Customs Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n differential amount, the exporter is required to submit a duly filed and signed Revised Refund Request (RRR) annexed to this Public Notice to the Assistant Commissioner(IGST Refunds), Air Cargo Complex, New Custom House, Chennai-VII Commissionerate. A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The concerned AC\/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. Once the revised amount is approved by the designated AC\/DC in the system, a fresh scroll will be available for generation for the differential amount only. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IGST Exports Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation CessPUBLIC NOTICE NO. 35\/2018 Dated:- 27-10-2018 Trade NoticeCustomsGOVENMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI-VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI-600 027. F. No.: S.Misc.230\/2018-EXP.(Air) … Continue reading “IGST Exports Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess”<\/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-16205","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16205","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=16205"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16205\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. It may be noted that SBS which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08\/2018-Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBS which were successfully scrolled, albeit with a lesser than eligible amount.
\n3. Board has been receiving representation where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to:
\n a. Error made by the exporter\/CHA in declaring the IGST paid amount in SB or,
\n b. Cases where Compensation Cess paid -amount was not entered by the exporter in the SB along with IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated o<\/p>\n
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\n6. It may be noted that only those SBS which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter whiloe submitting the RRR as wel as the sanctioning officer while sanctioning th<\/p>\n
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