Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 – regarding
Instruction No. 16\/2017 Dated:- 9-10-2017 Order-Instruction
Customs
Instruction No. 16\/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 9th 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Customs Commissionerate) issues a single cheque to the bank along with a list of exporters containing details of their bank accounts, amount of refund etc. Against the single cheque of consolidated amount of refund, the authorized bank credits the bank account of the exporters mentioned in the list through ECS\/NEFT\/RTGS. The cheque books for this purpose are provided by the field PAOs to the departmental officers. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n exporters is to be disbursed through PFMS portal through e-PAO (GST Refunds). However due to ongoing migration of existing hardware and software infrastructure of PFMS, the required development and testing of electronic refund payment file will not be possible to be done by 10th October 2017. In this regard, a detailed Note has been sent by the Controller General of Accounts to Finance Secretary on 5th October 2017 (Copy enclosed). = = = = = = = =<\/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 2017 – regardingInstruction No. 16\/2017 Dated:- 9-10-2017 Order-InstructionCustomsInstruction No. 16\/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 9th October, 2017 To All Principal Chief Commissioners\/Chief … Continue reading “Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 – regarding”<\/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-8182","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8182","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=8182"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8182\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. In view of above it is directed to use the existing system to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal would be started from 16th October 2017. The cheque books presently being used for refund payments may also be used for refund of <\/p>\n
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\n2. In the given circumstances, it is proposed to use the existing tax refund payment system for refund payment of IGST on exports. In the existing system the concerned departmental officer (Assistant Commissioner\/Deputy Commissioner of the Customs Commissionerate) issues a single cheque to the bank alongwith a <\/p>\n
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