IGST refunds on goods exported out of India
TRADE NOTICE NO. 03\/2018 Dated:- 19-2-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
\nGST BHAVAN, 41\/A, SASSON ROAD, PUNE-411001
\nF. No. VIII\/Cus\/Tech\/PN&SI\/48-47\/2016
\nPune Dated: – 19.02.2018
\nTRADE NOTICE NO. 03\/2018
\nSubiect : reg.
\nAttention of all Importers\/ Exporters\/ Customs Brokers and the Members of the Trade is drawn to notice issued under F. No. 450\/1 19\/2017 -Cus IV, dated 15.02.2018 by the Director (Customs), Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, New Delhi.
\n2. In this context, Board has been continuously receiving representations from exporters and trade association in relation to pending IGST refund. In order to bring clarity amongst the exporters\/ trade associations, it has been decided to release Frequently Asked Questions (FAQ) on IGST refund which may be circulated to create awareness amongst the EXIM community.
\n3. FAQ's is enclosed herewith in A<\/p>\n
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\n(i) He may supply goods or services or both under bond or letter of undertaking,
\nsubject to such conditions, safeguards and procedure as may be prescribed,
\nwithout payment of integrated tax and claim refund of unutilised input tax
\ncredit of CGST, SGST \/ UTGST and IGST; or
\n(ii) He may supply goods or services or both, subject to such conditions,
\nsafeguards and procedure as may be prescribed, on payment of integrated
\ntax and claim refund of such tax paid on goods or services or both supplied.
\nQ.3 What is IGST refund?
\nAns. The second category, mentioned above, pertains to refund of integrated tax paid
\nfor the zero-rated supplies made by suppliers who opt for the route of export on
\npayment of integrated tax and claim refund of such tax paid. There can be two sub-
\ncategories of such suppliers namely:
\n(i) Exporter of goods
\n(ii) Service exporters and persons making supplies to SEZ
\nQ.4 Who can get IGST refunds from Customs?
\nAns. The registered persons who have exporte<\/p>\n
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\nICES against the GST return data transmitted by GSTN. Manual intervention would be
\nlimited to only exceptional cases where automatic validation becomes impossible due
\nto some technical errors. Such exceptional cases would be only those which would be
\napproved by the Board and the procedure in those cases would be separately laid out.
\nQ. 7 I have filed my GST returns but still my refund is not sanctioned.
\nAns. The IGST refund would not be processed if it fails any validation at the level of
\neither GSTN or Customs system. Validation errors occur due to various deficiencies,
\nwhich are enumerated here-in-after.
\nQ. 8 What are the reasons for data not being transmitted from GSTN to Customs
\nsystem?
\nAns. It has been observed that a number of records have not been transmitted by GSTN
\nto the Customs system which could be on account of various errors that have occurred
\nin the validation carried out by the<\/p>\n
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\nGSTN to Customs or not?
\nAns. GSTN is reportedly working on a feedback\/message system so as to inform the
\nexporters about such failed validations. At present, the Customs system does not have
\nany information about the reasons for which validation at GSTN has failed. However, for
\nall those records which have been successfully transmitted to Customs system, the
\nDocument 3
\nreport can be generated at the end of field officers. Even the exporter has the optic
\ncheck the GST validation status for his shipping bills in his ICEGATE website login f
\nrecords transmitted by GSTN.
\nQ. 11 I have filed correct information in GST return but still my refund is not sanction
\nAns. In cases where the exporter has filed correct information in the GST returns
\nand it gets successfully validated by the GSTN, it is thereafter transmitted
\nelectronically to the Customs system wherein the GST return data is matched with
\nthe shipping bill data<\/p>\n
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\nrectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been
\nmade available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common
\nportal.
\nQ. 13 What should be done for error code SB002?
\nAns. Exporter has to approach their shipping line\/airline\/carrier to file the EGM
\nDocument 4
\nimmediately.
\nQ. 14 What should be done for error code SB003?
\nAns. This error occurs when GSTIN declared in the SB does not match with the
\nGSTIN mentioned in the corresponding GST return. In this case too, the exporter
\nhas to make necessary changes in GSTR 1 by use of amendment Form 9A.
\nExporters should note that there is no provision of amendment in the shipping bill
\nonce the EGM is filed.
\nQ. 15 What should be done for error code SB004?
\nAns. This error occurs due to duplicate\/repeat transmission of shipping bill
\ninvoice record from GSTN. The previous transmission would have already been
\nvalidated for IGST refund by ICES.
\nQ. 16 What <\/p>\n
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\nthe exporter and the consignee, which should be the same as the one declared in
\nthe commercial invoice.
\nIf SB005 is due to a data entry mistake in GSTR 1, it can be amended in Form 9A.
\nBut any mistake in the SB cannot be amended once EGM is filed. Also, if the
\nexporter has used a separate invoice in the SB, he cannot include that in his GSTR
\n1 in lieu of his GST invoice. Thus, SB005 error, as of now, cannot be corrected by
\nDocument 5
\nany amendment either in GSTR 1 or in the shipping bill.
\nFor these cases, a mechanism is being considered by the Board to make the
\nrequisite corrections manually in line with the recent amendments in Rule 96 of the
\nCGST Rules, 2017. The said mechanism is expected to be available shortly. It may,
\nhowever, be noted that these interim workarounds shall only be available as a one-
\ntime measure for the past SBs. It is advised that the exporters should take care so
\nas not to repeat such mistak<\/p>\n
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\nThe exporter also has the option to view the SB details relevant for IGST
\nvalidation on the ICEGATE website. The exporter can view this while filing the
\nGST returns and ensure that the details are entered accurately in the returns
\nas well so that no mis-match occurs.
\nIn case, the exporter's account is not validated by PFMS, he may approach
\njurisdictional Customs Commissionerate with correct account details and get
\nit updated in ICES.
\nIf the exporter is not getting the refund due to suspension\/alert on his IEC, he
\nmay clear his dues or submit e-BRC and have the suspension revoked.
\nQ. 19 The shipping bill has been transmitted by GSTN to Customs and there is no error
\nin the refund claim. But still the refund has not been received in the bank account.
\nAns. SB000 (Successfully Validated) is the response code which comes when all the
\ndecided parameters like GSTIN, SB number, invoice number etc. match between GSTN
\nand Customs databases. T<\/p>\n
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\nICES or if the account of the IEC is not validated by PFMS.
\nQ. 20 What is the course of action if there are multiple errors in the refund claim?
\nAns. Each such error would be required to be corrected individually in order to get
\nrefund.
\nQ. 21 In case of errors, where should I contact for necessary action?
\nAns. The following steps could be followed in case of errors in processing of refunds:
\nWhen the records have not been transmitted by GSTN to Customs, exporters
\nmay contact GSTN helpdesk.
\ni)
\nii)
\niii)
\niv)
\nv)
\nWherever the error is SB002\/SB006, exporter may approach their shipping
\nline\/airline\/carrier to file the EGM immediately.
\nIn cases where the temporary scroll is generated but it's not included in the
\nfinal scroll, the exporters are advised to furnish correct bank account details to
\nthe proper officer (Customs field formation) in order to update the same in ICES.
\nAs the status of refund claims is available in ICEGATE login, in ca<\/p>\n
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