Customs - Refund of IGST on Export - Extension of date of SB005 alternate mechanism cases & clarification in other cases - Customs - PUBLIC NOTICE No. 12/2018-Customs

OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE) 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada - 520007 Phone: 0866-2551261 Fax: 0866-2551156 C. No. VIII/09/01/2017-Cus.Tech.(PF-I) Date: 26.03.2018 PUBLIC NOTICE No. 12/2018-Customs Subject Customs - Refund of IGST on Export - Extension of date of SB005 alternate mechanism cases clarification in other cases - Regarding. ***** Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Public Notice No.09/2018 - Customs, dated 27.02.2018 regarding guidelines on alternative mechanism with officer interface for handling refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 expeditiously, in respect of refund of IGST paid on goods exported from July,2017 onwards, issued in compliance with the CBEC circular No.05/2018-Customs, dated 23.02.2018. Now, CBEC vide Circular No.08/2018- Customs dated 23.03.2018 has communicated further guidelines on the subject. 2. CBEC has issued Circular No.5/2018-Customs, dated 23.02.2018 which provided for an alternative mechanism with officer interface to resolve invoice mismatch cases. In the said circular, it was provided that the mechanism would be available for the shipping bills filed till 31.12.2017. Although the cases having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBS filed up to 31.12.2017, it has been decided to extend this facility to those shipping bills filed till 28.02.2018. 3. Further, representations have also been received from: (i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port, may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such EGM error cases has been agreed. (ii) exporters that by mistake they have mentioned the status of IGST payments as NA instead of mentioning P in the shipping bill. In other words, the exporter has wrongly declared that the shipment is not under payment of IGST, despite the fact that they have paid the IGST. As a one-time exception, it has been decided to allow refund of IGST through an officer interface wherein the officer can verify and satisfy himself of the actual payment of IGST based on GST return information forwarded by GSTN. DG(Systems) shall open a physical interface for this purpose. 4. All the exporters are requested to check the status of their refund claims at ICEGATE (Ref. link https://www.icegate.gov.in/iceLogin/loginAction?) and approach the jurisdictional officer for rectification of errors referred at Para 3 above for expeditious disbursal of Refund. 5. Action to be taken in terms of the decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. (SUDHA KOKA) COMMISSIONER