Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST - Customs - PUBLIC NOTICE NO. 109/2018

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: 16.11.2018 PUBLIC NOTICE NO. 109/2018 Subject: Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST. Attention of all the exporters, Custom House Brokers, all Carriers/Airlines Agents and all Members of Trade is invited towards CBIC Circular No. 40/2018. Customs dated 24.10.2018 regarding extension in SB005 Alternative Mechanism and revised processing in certain cases including disbursal of Compensation Cess. 2. Exporters are receiving the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill (SB) and GSTR 1 data can be handled in the system. 3. CBIC has issued Circulars 05/2018-Customs dated 23.02.2018 , 08/2018-Customs dated 23.03.2018 , 15/2018-Customs dated 06.06.2018 and 22/2018-Customs dated 18.07.2018 wherein an alternative mechanism with an Officer Interface to resolve invoice mismatches (SB005 error) was provided for the Shipping Bills filed till 30.06.2018. Although the cases having SB005 error have gone down, but still representations have been received from exporters / associations that some exporters had, due to lack of familiarity/awareness, committed the same mistake due to which their IGST refunds are stuck and requested for extension of date. The issue has been examined and it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. 4. It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as `NA are already being handled through officer interface as per Board s Circular 08/2018 - Customs dated 23.03.2018 . However no such provision was hitherto available in respect of those Shipping Bills which were successfully scrolled, albeit with a lesser than eligible amount. 5. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in Shipping Bill or, b. Cases where Compensation Cess paid amount was not entered by the exporter in the Shipping Bill along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or, c. Typographical mistake by the Customs Officer while sanctioning the refund through Officer interface. 6. In a bid to provide relief to exporters in respect of categories indicated at Para 5 above, Directorate of System, CBIC has now provided a facility in ICES for the processing and sanctioning of the eligible differential IGST refund. The facility would be Officer Interface based and is similar to the procedure for processing certain SB005 refund claims. This facility would be available only for cases where Shipping Bills have been filed till 15.11.2018. 7. In order to claim the differential amount, the exporter is required to submit a duly filed and signed Revised Refund Request (RRR) annexed to this Public Notice to the Dy. Commissioner, IGST Refund Section AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA . Once the revised amount is approved by the designated Asstt. Commissioner/Dy. Commissioner in the system, a fresh scroll will be available for generation for the differential amount only. 8. It may be noted that only those Shipping Bills which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible Shipping Bill to sanction the revised IGST amount. Thus, utmost care should be taken by the exporter while submitting the RRR as no further provision will be available for revising the refund sanction again. 9. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. Enclosed : Format of Revised Return Request (RRR). (Manish Chandra) COMMISSIONER OF CUSTOMS (A A) ACC, NSCBI AIRPORT, KOLKATA