Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 - Customs - Public Notice No. 32/2017

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD - 380009. F.N0. V111/48-154/Cus/T/2017 Dated: 09.11.2017 Public Notice No. 32/2017 Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg. Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill. A). IGST refunds for the export of goods in the month of July, 2017:- i) Incorrect SB number in GSTR-1 There are cases where the shipping bill number quoted in GSTR-1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR1( Amendment to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR-1 for July 2017 need to be filed in Table 9A of GSTR-1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mis-match:- Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. AS the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and shipping bill match with each other. iii) EGM Error:- Due to either mismatch in information furnished in Export General Manifest (EGM) vis-a-vis shipping bill or non-filling of EGM in certain cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31 st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port iv Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017 GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refund for the exports made in August 2017. Therefore, exporters are advised to fill Table 6A online to claim refund against exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. 2. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017-lntegarated Tax (Rate), Notification No. 40/2017-CGST (Rate) and Notification No. 40/2017-UT GST (Rate), all dated 23.10.2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme; i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping Bills. iii) For the purpose of above mentioned notification concerning supply to registered recipient at concessional GST, registered principal place of business of registered additional place of business shall be deemed to be a registered warehouse iv) Registered recipents (merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. Difficulties, if any faced, may also be brought to the notice of the Department. (Bharati Chavan) Principal Commissioner Customs, Ahmedabad