Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
PUBLIC NOTICE NO. 123\/2017 Dated:- 27-10-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II)
\nNEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001.
\nF. No. S\/26-Misc-54\/2017 DBK
\nDate: 27.10.2017
\nPUBLIC NOTICE NO. 123\/2017
\nSub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017.
\nAttention of the trade is invited to board's instruction no. 15\/2017-Customs issued vide F. No. 450\/119\/2017-Cus IV dated 9th October 2017.
\nAs you are aware, Rule 96 of the CGST Rules 2017 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 or Form GSTR- 3B as the case may be has been filed. Once these conditions are met, the Customs System<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rt, 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 ds, 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 the account declared with Customs in their GST registration details. = = = = = = = =<\/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. 123\/2017 Dated:- 27-10-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S\/26-Misc-54\/2017 DBK Date: 27.10.2017 PUBLIC NOTICE NO. 123\/2017 Sub: Refund of IGST paid on export of goods … 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-17091","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17091","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=17091"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17091\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nDetails of export supplies in Table 6A of GSTR-1
\n4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 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-1 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-1 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-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for fi<\/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 avoid delay in refund payment.
\n7. Difficulties faced, if any, may<\/p>\n
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