Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
Instruction No. 15\/2017 Dated:- 9-10-2017 Order-Instruction
Customs
Instruction No.15\/2017-Customs
\nF. No. 450\/119\/2017-Cus IV
\nGovernment of India
\nMinistry' of Finance
\nDepartment of Revenue
\n(Central Board of Excise & Custom)
\n New Delhi, dated the 09th October, 2017
\nTo
\nAll Principal Chief Commissioners\/Chief Commissioners of Customs \/ Customs (Preventive),
\nAll Principal Chief Commissioners\/Chief Commissioners of Customs and Central Excise,
\nAll Directors General,
\nAll Principal Commissioners\/Commissioners of Customs \/ Customs (Preventive),
\nAll Principal Commissioners\/ Commissioners of Customs and Central Excise.
\nSir\/Madam,
\nSub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 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 t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mations- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the applicant mentioned in his registration particulars. As a practice, exporters have been declaring details of bank account to Customs for the purpose of drawback etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration form. In order to ensure 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 may be 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 and accounting in consultation with Pr. CCA CBEC and CGA of India. Proper officers may be designated in each Commissionerate, who should be in readiness to start generating refund scrolls from 10.10.2017 onwards. = = = = = = = =<\/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 2017Instruction No. 15\/2017 Dated:- 9-10-2017 Order-InstructionCustomsInstruction No.15\/2017-Customs F. No. 450\/119\/2017-Cus IV Government of India Ministry' of Finance Department of Revenue (Central Board of Excise & Custom) New Delhi, dated the 09th October, 2017 To All Principal Chief Commissioners\/Chief Commissioners of Customs … 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-8156","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8156","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=8156"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8156\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nExport General Manifest
\n3. Filing of correct EGM is a must for treating shipping bill or bill of export as a refund claim. Commissioners must ensure that the concerned airlines\/shipping lines\/carriers file EGM\/Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port, especially for ICDs. Exporters may be advised that they should follow up with their carriers to ensure that correct EGM\/export reports are filed in a timely manner.
\nDetails 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-1 very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have<\/p>\n
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\n6.1 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 o<\/p>\n
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\nHandling of cases under Rule 96(4)(a)
\n8. Sub rule 4a of aforesaid Rule 96 provides that refund is to be withheld if a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund 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.
\n8.1 The Commissioners should put in place a mechanism for keeping record of such intimations received from jurisdictional<\/p>\n
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