IGST revised Refund processing : m/r - Customs - TRADE NOTICE: 02/2019/CCP/JMR

OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) 'SARDA HOUSE' BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR -361001 F. No. VIII/48-20/Sys/Single Window/ 15-16 DATED 02.01.2019 TRADE NOTICE: 02/2019/CCP/JMR Sub: IGST revised Refund processing : m/r 1. Attention of all the Importers, Customs Brokers and the Members of the Trade are invited to the Board's Circular No.40/2018 dated 24.10.2018 on the above subject. 2. In this connection, an option has been made available in DBK_AC role for the processing of Revised IGST Refunds. The option is available only for SBS which have already been scrolled once, but with an amount lesser than the eligible amount due to scenarios as detailed in the circular. The option is not meant for those cases where lesser amount was sanctioned due to short shipment or drawback claims at composite rates. 3. While processing the revised refunds for an eligible Shipping Bill, the officer will be shown IGST amount details for each invoice as per the GSTR 1 as well as the Shipping Bill. The officer will then be required to enter the revised IGST amount to be sanctioned against each invoice after duly verifying the RRR submitted by the exporter as per the above circular. The screenshots below show the interface available to the officer to enter the revised amount. 8. It may be noted here that the officer is required to feed the total revised IGST amount against each invoice and not the differential amount. The scroll amount will be calculated by the system for the differential amount only. Separate category of revised IGST scrolls (temp and final) is available in the scroll generation option of CLK and DBK_AC roles. 9. It may further be ensured that the officer satisfies herself/ himself of the correctness of the revised refund amount claimed by the exporter in RRR and approve only the eligible amount as per the declarations made in GSTR 1 and actual exported quantity. 10. Any difficulties in this regard, may be communicated to [communication detail of Local EDI, Customs Formation] and [email protected]. Sd/- (M.K. Srivastava) COMMISSIONER, CUSTOMS (PREVENTIVE), JAMNAGAR