Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
PUBLIC NOTICE No. 41\/2017 Dated:- 13-11-2017 Trade Notice
Customs
MINISTRY OF FINANCE
\nDEPARTMENT OF REVENUE
\nOFFICE OF THE COMMISSIONER OF CUSTOMS
\nCUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004.
\nC. No. VIII\/48\/06\/2017-Cus.Pol.
\nDate: 13.11.2017
\nPUBLIC NOTICE No. 41\/2017
\nSubject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017-Reg.
\nAttention of all Exporters \/ Importers\/ Custom Brokers\/ Clearing Agents \/ Steamer Agents\/ Shipping agents\/ Trade and Industry and Public is invited to the Board's Circular No.42\/2017-Customs dated 07.11.2017 on the above subject.
\n2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nds for the exports of goods in the month of July 2017: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ensure that the shipping lines invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, refunds are already being given. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017PUBLIC NOTICE No. 41\/2017 Dated:- 13-11-2017 Trade NoticeCustomsMINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII\/48\/06\/2017-Cus.Pol. Date: 13.11.2017 PUBLIC NOTICE No. 41\/2017 Subject: Refunds of IGST paid … Continue reading “Refunds 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-17195","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17195","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=17195"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17195\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n i. Incorrect SB number in GSTR 1
\n There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1- (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
\n ii. Invoice number and IGST paid amount mis-match
\n Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is be<\/p>\n
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\n iv. Wrong Bank Account given to Customs.
\n In some cases, bank account details available with Customs have been invalidated by PFMS. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.
\n4. IGST Refunds for the export of goods in the month of August, 2017:
\nGSTN has provided the utility to declare Table 6A in GSTRI for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Therefore exporters are advised to fill Table 6A online to claim refunds against exports made in August 2017. Exporters have already been<\/p>\n
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\n ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills.
\n iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a 'registered warehouse' .
\n iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers.
\n6. Difficulties if any should b<\/p>\n
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