Refund of IGST paid on export of good under Rule 96 of CGST Rules
Public Notice No. 127\/2017 Dated:- 31-10-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL),
\nINLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081.
\nF. No. S\/6-B-MlSC-152\/2017-18
\nDate: 31.10.2017
\nPublic Notice No. 127\/2017
\nSub: Refund of IGST paid on export of good under Rule 96 of CGST Rules-reg.
\nKind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules.
\n2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application \/ claim for refund of the Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid return in GSTR-3 has been filed. The Customs System will process the claim \/Application f<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Supplies in Table 6A of GSTR-I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tration particulars, the Exporters, however, 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 good under Rule 96 of CGST RulesPublic Notice No. 127\/2017 Dated:- 31-10-2017 Trade NoticeCustomsOFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL), INLAND CONTAINER DEPOT, MULUND (EAST), MUMBAI – 400081. F. No. S\/6-B-MlSC-152\/2017-18 Date: 31.10.2017 Public Notice No. 127\/2017 Sub: Refund of IGST paid on export of good under … Continue reading “Refund of IGST paid on export of good under Rule 96 of CGST Rules”<\/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-17092","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17092","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=17092"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17092\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nTable 6A of Form GSTR-I refers to the details of Zero Rated Supplies and same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR-I very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login.
\n 5.1 It is hereby requested that Exporters who have not filed their GSTR-I for the month of July 2017 may do so immediately to avoid IGST Refund issues.
\n 5.2 At present, facility of filing GSTR-I for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to subm<\/p>\n
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\n7.1 It is pertinent to mention that since the Refund payments are routed through 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. Hence, Exporters are advised that if their 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. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment.
\n8. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asstt. Commissioner of Customs, Docks Examination, Export, ICD Mulund, Mumbai has been designated in this Commis<\/p>\n
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