IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
PUBLIC NOTICE NO. 22\/2018 Dated:- 13-11-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
\nNEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
\nwww.customsmangalore.gov.in Phone No: 0824-2408164
\nE-Mail ID: commr-cusmnglr@nic.in Fax No: 0824-2407100
\nC.No. S-11\/56\/2018 IGST
\nDate: 13.11.2018
\nPUBLIC NOTICE NO. 22\/2018
\nSub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
\nAttention to all exporters, their authorised representatives and all other stakeholders is invited to CBEC Circular No. 40\/2018-Customs dated 24.10.2018 on the subject mentioned above.
\n2. It has been observed that even though the exporters are availing the refund of IGST paid on exports for more than a year now, errors are still being committed, which have hampered smooth s<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lled due to the IGST paid amount being erroneously declared as 'NA' are already being handled through officer interface as per 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. Representations have been received that refund scrolls have been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g the RRR. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cessPUBLIC NOTICE NO. 22\/2018 Dated:- 13-11-2018 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010 www.customsmangalore.gov.in Phone No: 0824-2408164 E-Mail ID: commr-cusmnglr@nic.in Fax No: 0824-2407100 C.No. S-11\/56\/2018 IGST Date: 13.11.2018 PUBLIC NOTICE NO. … Continue reading “IGST Export Refund-extension in SB005 alternate mechanism 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-16213","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16213","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=16213"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16213\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or,
\n c. Typographical mistake by the customs officer while sanctioning the refund through officer interface.
\n5. In a bid to provide relief to export<\/p>\n
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\n8. Difficulties, if any, should be brought to the notice of Assistant Commissioner of Customs (Drawback & IGST Refund), New Customs House, Panambur, Mangaluru, on 0824-2406084 or emailed to acnch.mglr-customs@gov.in.
\n(PARAG C BORKAR)
\nCOMMISSIONER
\n=============
\nDocument 1
\nSB Number:
\nGSTIN:
\nAnnexure A1: Revised Refund Request (RRR)
\nSB Date:
\nIEC:
\nSl. No
\nAmount
\nSl No GST Invoice IGST
\n1
\n2
\n3
\n4
\n5
\n\u00d1\u0081\u00d0\u00bb
\n10
\n7
\nNumber\/
\nDate
\n1
\n2
\n3
\n4
\nPort Code:
\nExporter Name:
\nCorresponding IGST
\nFinal
\nSB Invoice No. Amount as (corrected)
\n\/Date
\ndeclared
\nIGST
\nper SB
\nAmount
\nper
\nexports*
\nas
\nactual
\n* after reducing amount pertaining to Short shipment etc.
\nIGST Refund already received (A):
\nTotal Revised IGST Claim (B):
\nDifferential IGST Refund (B-A):
\nI declare that all the details declared given above are true to my knowledge and all the
\nitems contained in the above invoices have been exported out of India.
\nI further declare that all the GST invoices pertaining t<\/p>\n
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