Refund Of1GST on Exports- CBEC Circular No. 08/2018 -Customs dated 23.03.201S - Officer Interface for Shipping Bills with other errors - Customs - PUBLIC NOTICE NO. 20/2018

GOVERNMENTT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO), CHENNAI - VII COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI - 600027. F. No.: S. Misc.09/75/2017- EXP. (Air) Dated: 30.05.2018 PUBLIC NOTICE NO. 20/2018 Sub: Refund Of1GST on Exports- CBEC Circular No. 08/2018 -Customs dated 23.03.201S - Officer Interface for Shipping Bills with other errors - Reg. Attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to Board Circular No. 08/2018- Customs dated 23.03.2018. In Consonance with Para 2(ii) of the said Circular, 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. 2. Such cases may now be handled through Officer Interface the same way as the Invoice Mismatch (SB005) cases, the procedure of which was detailed in Chennai Customs (ACC) Public Notice No. 11/2018 dated 26.02.2018. The officer may verify the actual IGST payment in GST Returns for each invoice which is displayed to the officer in the officer interface and basing that, may enter the admissible IGST refund amount in the next screen where data as declared in Shipping Bill is displayed. It is re- iterated that only those SBS where no other mismatch exists shall be available for rectification. 3. Additionally, 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, can also be sanctioned through the Officer Interface. In such cases, an undertaking may be 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 that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface. 4. Exporters are hereby advised to utilize this opportunity as detailed above, to sort out all cases of Refund of IGST paid on Exports. (N. PADMASRI) COMMISSIONER OF CUSTOMS COMMISSIONERATE VII (AIR CARGO)