Manual Filing of EGM by shipping lines- Refund of Integrated Goods and Services Tax paid on exports made during the month of July - Customs - TRADE FACILITY NO. 15/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. S25/260/2017-I B. Cus. Dated: 30.10.2017. TRADE FACILITY NO. 15/2017 Subject: Manual Filing of EGM by shipping lines- Refund of Integrated Goods and Services Tax paid on exports made during the month of July-reg . Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the letter DOF NO.450/119/2017-Cus.IV dated 25th October 2017 from the Special Secretary Member, Central Board of Excise Customs (CBEC) on the captioned subject (copy enclosed). 2. Vide the above D.O letter, the Special Secretary Member, CBEC has observed that filing of manual Export General Manifests (EGMs) by Shipping Lines (SL) for export cargo emanating from ICDs / CFSs in the hinterland is the main reason among various other issues that are hindering the sanction of IGST refunds for the month of July, 2017. The practice has not caused any disruption until now, on account of drawback disbursal in the case of ICD/CFS used to be disbursed on the basis of train summary report. 3. With the advent of GST, the essential condition for sanction of IGST under Rule 96(2) of the CGST Rules is goods being exported out of India and unless the gateway EGMs for the same are filed in the ICES, it is not possible to process the refunds. 4. In light of the above, all Shipping Lines are directed to file Supplementary EGMs on the ICEGATE / Service Centre corresponding to the Manual EGMs submitted by them in the case of hinterland cargo for July, 2017 and onwards by the 31st October 2017. 5. Consequent to the above mentioned changes notified by the Board, all the stakeholders are required to take cognisance and comply with the same. Sd /- (S. Anil Kumar) Additional Commissioner of Customs