IGST Refund Simplification of Process - Elimination of Errors - Customs - PUBLIC NOTICE No. 72/2018

OFFICE OF THE COMMISSIONER OF CUSTOMS - IV EXPORTS ACC, SAHAR, ANDHERI (EAST), MUMBAI-400099. F.No.-S/3-Misc-254/2017-18 DBK(EDI)/ACC Date: 06.06.2018 PUBLIC NOTICE No. 72/2018 Sub: IGST Refund Simplification of Process - Elimination of Errors-reg. Attention of Exporters/ Customs Brokers and General Public is invited to the Board s Circular no. 12/2018 dated 29.05.2018 and 08/2018 dt. 23.03.2018 and ICES advisories 05/2018, 20/2018, 21/2018, 22/2018 and 23/2018 on the above subject. These Circulars/DG(System) s advisories address the various issues being faced by the Exporters in getting the IGST refund expeditiously. Based on these Circulars/Advisories, this Public Notice is issued for the knowledge and utility of all the stake holders concerned. 2. In terms of Para 2(ii) Board s Circular 08/2018 dt. 23.03.2018 , an option has been made available in ICES for sanctioning IGST refund in respect of those cases where the exporter has erroneously declared that the shipment is without payment of IGST, although they have declared and paid the IGST in GST Returns. Such cases may now be handled through officer interface the same way as the Invoice Mismatch (SB005) case. The procedure of which has been detailed in ICES Advisory 05/2018 dt. 26.02.2018. Now the IGST officer will verify the actual IGST payment in GST Returns for each invoice which is displayed to the officer in the officer interface and will enter the admissible IGST refund amount in the next screen where data as declared in Shipping Bill is displayed. Exporters may note that this facility of rectification is available only for those SBS where no other mismatch exists. 3. Further, Exporters may note that the IGST Refund in respect of SBS with error code SB003, where the exporter has either declared a different GSTIN in the SB or has only declared PAN, and the corresponding returns have been filed through another GSTIN with the same PAN, will also be sanctioned through the Officer Interface. In such cases, the Exporters are required to submit to the Officer an undertaking obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and they will not claim any IGST Refund for under that SB separately. once satisfied, the officer will sanction the applicable IGST Refund through the Officer Interface. 4. Further. it has been noticed that despite the efforts to update the bank accounts with PFMS before generation of IGST Refund scrolls, some scrolls are still getting rejected at PFMS end and in some cases, the scrolls get accepted successfully but the crediting of amount fails for one or more exporters due to invalidation by the concerned bank to PFMS. An automated system of reversal/return of such Failed-after-Success transactions from PFMS to ICEGATE system is under development. For the former kind of cases where the entire scroll gets rejected and none of the exporters from that scroll gets the refund credited to their bank account, it has already been advised that the same may be reported to ICEGATE helpdesk at once by the System Manager. For the latter where it fails only for one or more exporters after having been accepted by PFMS, i.e. Failed-after- Success cases, an interim procedure has been devised in consultation with the o/o Pr CCA, CBIC. The same is given below: a. The report on such cases shall be shared by the ePAO (O/o the Pr .CCA, CBIC) with ICEGATE and the Central DDO appointed by CBIC on a daily basis in the following format Transaction ID: Name Of the Beneficiary: Bank Account No: IFSC Code: Name of the Bank: Reason of Failure: b. The Central DDO will forward the details to the respective Commissionerate. The details will be sent to the concerned system manager on his icegate email id. The System Manager shall then ask the sanctioning authority (AC/DC of Refunds)to obtain the correct Bank Account details of the beneficiary and update the same in ICES in CLK role. The correct account details shall then be sentback the duly verified/signed document to the Central DDO by email to [email protected] in the following format: Transaction ID: Name of the Beneficiary: IEC: Bank Account Details Already provided Corrected/Revised Account No: Account No: IFSC Code: LFSC Code: c. The DDO shall forward the scanned copy of the duly verified corrected Bank Account details to the PAO/e-PAO through email. The PAO/e-PAO shall, based on verified Bank account details, correct the account details and reprocess the failed bill for payments. 5. The above procedure is in line with the 0M dated 26.04.2018 issued by the O/o Pr CCA, CBIC on the above subject. It will be ensured that the verified account details are emailed to the above ID by the system manager through the official ICEGATE email id. No other communication shall be entertained by the Central DDO. It is also reiterated that this procedure is only an interim procedure for the Failed-after-Success cases and not a replacement for submitting valid bank account details in ICES in the CLK role. The correct account details will also be updated in ICES before sending the above document to Central DDO. 6. Further, as part of the ongoing process of trade facilitation and expeditious processing of IGST export refunds, the list of exporter having invoice mismatch (SB005 error) has been prepared and uploaded on the website of ACC Mumbai http://accmumbai.gov.in. The same is available as annexure B to this notice. Also the list of exporter whose bank account nos. are not yet validated by PFMS is enclosed as annexure C to this notice for necessary action by the concerned exporters. This is also available on the website of ACC Mumbai and shared with and other export promotion councils. Hence exporter are requested to take necessary action and vail the opportunity of the ongoing refund fortnight (31.05.2018 to 15.06.2018) to rectify these errors/ discrepancies. 7. Any difficulty in following this Public Notice may be brought to the notice of ADC/IGST, Export Commissionerate. 8. This will be treated as a Standing Order for the actions to be taken by the officers in terms of this Public Notice. 9. This issues with the approval of Commissioner, (Exports), Zone-III. (Dr. Raju Sakthivel) Additional Commissioner of Customs (IGST), Export Commissionerate, ACC Sahar, Mumbai.