Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - Customs - PUBLIC NOTICE NO. 50/2018

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT ADMN) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) - 64/2017CCX/Pt Date : 31.05.2018. PUBLIC NOTICE NO. 50/2018 Subject: Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - reg. Attention of all the exporters, their authorized representatives and all export promotion is invited to CBEC Circular No.12/2018-Customs dated 29.05.2018 regarding alternative mechanism for the process of IGST refund. In view of the above, Air Cargo Complex, NSCBI Airport, Kolkata shall be conducting an IGST refund clearance fortnight from 31st May 2018 to 14th June, 2018. 2. Exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July 2017 to March 2018 mentioned in GSTR- 3B is greater than or equal to the cumulative IGST amount indicated in GSTR-1 for the same period, would be required to submit a certificate from Chartered Accountant before 31.10.2018 to the Assistant Commissioner of Customs (Drawback IGST Refund ), Air Cargo Complex, NSCBI Airport, Kolkata at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. In case there are exports from multiple ports, the exporter is at liberty to choose any of the port of export for submission of the said certificate. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). Non submission of CA certificate shall affect the future IGST refunds of the exporter. 3. In cases where there is a short payment of IGST i.e. cumulative IGST amount paid against exports and interstate domestic outward supplies together, for the period of July 2017 to March 2018 mentioned in GSTR-3B is less than the cumulative IGST amount indicated in GSTR-1 for the same period, the exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1 (Table 6A) is paid. The proof of payment shall be submitted to Assistant Commissioner of Customs (Drawback IGST Refund) at Air Cargo Complex, NSCBI Airport, Kolkata. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export. 4. Where the aggregate IGST refund amount for the said period is up to ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the Assistant Commissioner of Customs (Drawback IGST Refund) at Air Cargo Complex, NSCBI Airport, Kolkata. However, where the aggregate IGST refund amount for the said period is more than ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of along with a certificate from Chartered Accountant that the shortfall amount has been liquidated. The exporter would give an undertaking that they would return the refund amount in case it is found to be not due to them at a later date. 5. The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31.10.2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July 2017 to March 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central/State). Non-submission of CA certificate shall affect the future IGST refunds of the exporter. 6. CBEC Circular No.12/2018-Customs dated 29.05.2018 deals with the cases where the records have not been transmitted by GSTN to Customs EDI System. Once the records are tansmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SB005, SB002, SB006 etc. are encountered with the records so transtramitted, the provisions of Curculars issued by Board earlier shall apply to them. 7. Difficulty, if any, may be brought to the notice of Assistant Commissioner of Customs (Drawback IGST Refund) at Air Cargo Complex, NSCBI Airport, Kolkata. (R.P. SINGH) COMMISSIONER OF CUSTOMS (AIRPORT ADMN,) CUSTOM HOUSE, KOLKATA