Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE NO. 59\/2017 Dated:- 11-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
\nOFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
\nAIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
\nF. NO. S41(Misc) -64\/2017CCX
\nDate : 11.10.2017
\nPUBLIC NOTICE NO. 59\/2017
\nSub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017- reg.
\nAttention of the trade, exporters, importers, Customs Brokers to is invited Rule 96 of CGST Rules 2017 which deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 of Form GSTR -3B. as the case may be has been filed. Once these conditions are met the, Customs System shall process the claim for refund and an amoun<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d be followed up to ensure that records are updated at the gateway port, especially for ICDs. Exporters are advised that they should follow up with their carriers to ensure that correct EGM\/export reports are filed in a timely manner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add account declared with Customs in their GST registration details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n und in accordance with the provisions of sub- section (10) or sub-section (11) of section 54. In such cases, the proper officer of integrated tax at the Customs station has to intimate withholding of refund to the applicant and the jurisdictional Commissioner of central tax. State tax or Union territory tax, as the case may be, and a copy of such intimation has to be transmitted to the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017PUBLIC NOTICE NO. 59\/2017 Dated:- 11-10-2017 Trade NoticeCustomsGOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) -64\/2017CCX Date : 11.10.2017 PUBLIC NOTICE NO. 59\/2017 Sub: Refund of … Continue reading “Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017”<\/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-17050","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17050","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=17050"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17050\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Details of export supplies in Table 6A of GSTR-I
\n4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills\/bill of export. Thus exporters must file their GSTR-I very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.
\n 4.1 Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately
\n 4.2 For month of August 2017 and subsequent months, facility of filing GSTR-I has not been made available by GSTN as present. In order to facilitate proc<\/p>\n
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\n 6.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs System so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avo<\/p>\n
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\n Exports in violation of the provisions of the Customs Act, 1962.
\n9. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962 IGST refund has to be withheld in terms of sub rule 94(4)(b) of aforesaid Rule 96. Accordingly, necessary action in such cases to ensure that IGST refund is withheld should be taken.
\n10. Guidelines and procedure for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately.
\n11. Difficulties faced if any,<\/p>\n
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