Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
42\/2017 Dated:- 7-11-2017 Circular
Customs
Circular No. 42\/2017-Customs
\nF. No: 450\/119\/2017-Cus.IV(Pt.I)
\nGovt. of India
\nMinistry of Finance
\nDept. of Revenue
\nCentral Board of Excise and Customs
\nRoom No.229-A, North Block,
\nNew Delhi,7th November, 2017
\nTo,
\nAll Principal Chief Commissioners of Customs \/ Customs (Prev.).
\nAll Chief Commissioners of Customs \/ Customs (Prev.).
\nAll Principal Commissioners of Customs \/ Customs (Prev.).
\nAll Commissioner of Customs of Customs \/ Customs (Prev.).
\nSubject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
\nThe 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 small and medium sector. T<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the month of July, 2017: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nes 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 pplier should be provided against each item in Third Party details column of Shipping Bill. The GST Invoice details of the registered supplier of each item 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":" Refund of IGST paid on export of goods under rule 96 of CGST Rules,201742\/2017 Dated:- 7-11-2017 CircularCustomsCircular No. 42\/2017-Customs F. No: 450\/119\/2017-Cus.IV(Pt.I) Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise and Customs Room No.229-A, North Block, New Delhi,7th November, 2017 To, All Principal Chief Commissioners of Customs \/ Customs (Prev.). … 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-8592","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8592","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=8592"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8592\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\ni) Incorrect SB number in GSTR 1
\nThere 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.
\nii) Invoice number and IGST paid amount mis-match
\nAnalysis 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 being reported under GST Act and under<\/p>\n
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\niv) Wrong Bank Account given to Customs
\nIn some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts \/ IECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be 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.
\nB. IGST Refunds for the export of goods in the month of August, 2017:
\nGSTN has provided the utility to declare Table 6A in GSTR 1 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. Thus Public\/Trade notices may be issued<\/p>\n
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\nii) 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.
\niii) 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 require<\/p>\n
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