Refund of IGST on Export - Invoice mis-match cases - Alternative Mechanism with Officer Interface - Customs - CUSTOMS PUBLIC NOTICE NO:- 03/CC/2018

GOVERNMENT OF INDIA OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS 15/1, STRAND ROAD, USTOM HOUSE, KOLKATA - 700 001 P. No. VIII (48) - 73 / CC /KOL / CUS/ GST / 2016/ Pt. DATED: 28.02.2018 CUSTOMS PUBLIC NOTICE NO:- 03/CC/2018 Subject: Refund of IGST on Export - Invoice mis-match cases - Alternative Mechanism with Officer Interface. Attention of the trade, public and all concerned is invited to the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise , Customs, Circular No. 05 / 2018 - Customs dated 23 rd February 2018 (F. No. 450/119/2017 - Cus IV) on the alternative mechanisms introduced in the ICES for resolving pending issues for grant of IGST refunds on exports. (Copy enclosed) It has been observed from an analysis of the post October 17 data that exporters are continuing to make mistakes while filing the Shipping Bills and GST Returns. The Board's Circular in this regard has specified the areas that need special attention by the exporters. The most common error is mismatch of invoice number, taxable value and KIST paid. Non filing of EGMs has also hindered the payment of KIST refund. The Circular provides the links to the proper websites for registration and tracking of the status of the refund. In order to mitigate the delay due to mismatch of invoices an alternative procedure with manual intervention has been introduced which envisages an officer interface through which he can verify the information furnished in GSTN and Customs EDI system and sanction refund in case the data is matched. For details of the new procedure the Circular may be referred to. This procedure is applicable for Shipping Bills filed till 31.12.2017 only. For case of reference the Circular has also provided the format for the Concordance between GST Invoice and Export Invoice declared in Shipping Bill , which is also enclosed with a copy of the Circular No. 05 / 2018 -Customs dated 23 rd February 2018 . All exporters with pending IGST refund claims may follow the procedure prescribed in the Circular. Difficulties faced in this regard may please be taken up with the designated / nodal officers in each Commissionerates for IGST refunds. Encl. As above. (W. L. HANGSHING) CHIEF COMMISSIONER