Refund of IGST paid on export of goods under Rule 96 of CGST Rules - Customs - FACILITY NOTICE NO. 23/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST). MUMBAI-400099. F. No. S/3-Misc- 254/2017-18 DBK (EDI)/ ACC Date: 11/10/2017 FACILITY NOTICE NO. 23/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules - regarding Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules. 2.0 It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an Application/claim for Refund of Integrated Goods and Services Tax (IGST) paid on the goods exported out of India once Export General Manifest (EGM) and valid Return in GSTR-3 has been filed. The Customs System will process the claim/Application for refund and an amount equal to the integrated tax paid in respect of each Shipping Bill be electronically credited to the Bank account of the Applicant as intimated to the Customs Authorities, once the conditions of Rule 96 of CGST Rules, 2017 are met. 3.0 It is, therefore, requested that in order to ensure smooth processing and payment of Refund of IGST paid on exported goods the following guidelines may be followed by all Exporters, Airlines/Carriers: 4.0 Export Genera ion Manifest Since the Shipping Bill is treated as Refund Application, it becomes immense necessity to file correct All the Airlines/Shipping Lines/ Carriers should ensure that the EGM shall be filed within time. EGM errors due to any reason should be followed up to ensure that the records are updated at the Gateway Port. 4.1 Exporters are also advised that they should follow up with their Carriers/Airlines to ensure that correct EGM are filed in timely manner, 5.0 Details of Export Supplies in Table 6A of Form GSTR-1 Table 6A of Form GSTR-1 refers to the details of Zero Rated Supplies und the same are matched electronically with the corresponding details available in the Customs System as per details provided in the Shipping Bills. To ensure smooth disbursal of IGST Refund, the Exporters, are, therefore advised to file their GSTR- 1 very carefully in a way that all relevant details match in the System. For Convenience, the details available in the Customs System are made available for viewing in their ICEGATE login. 5.1 It is hereby requested that Exporters who have not filed their GSTR-1 for the month of July 2017 may do so immediately to avoid IGST Refund issues. 5.2 At present, facility of filing GSTR-1 for the month of August 2017 and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web Portal. Here, Exporters are advised to submit the requisite details once GSTN develops the utility and that will be intimated accordingly. 6.0 valid Return in Form GSTR-3 It may be noted that filing of valid Return in GSTR-3 is another pre- condition for considering Shipping Bill as claim for Refund. Here, Exporters are advised that they must file these Returns expeditiously without waiting for the last date to ensure that their Refund is processed in a timely manner. 7.0 Bank Account details As has been enumerated in earlier Facility Notice No. 21/2017, the Exporters are once again advised to validate their Bank Accounts. There is possibility that Bank Account details available with the Customs (for the purpose of Drawback etc,) do not match with those declared in the GSTN. Though it has been decided that IGST Refund amount shall be credited to the Bank Account of Exporters registered with Customs even if it is different from the Bank Account of the Applicant mentioned in his registration particulars, the Exporters, however, are advised to either change the Bank Account declared to Customs to align it with their GST registration particulars or add the Account declared with Customs in their GST registration details. 7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS. The status of validation of Bank Account with PFMS is available in ICES Hence, Exporters are advised that if their account has not been validated by PFMS, they must get their details corrected in the Customs System so that their Bank Account gets validated by PFMS. Further, Exporters are also advised not to change their Bank Account details frequently to avoid delay in Refund payment. 8.0. It may be noted that to ensure smooth generation of payment scroll of eligible IGST Refunds, Asst. Commissioner of Customs DBK (EDI), ACC, Mumbai is designated in this Commissionerate as the proper officer for processing IGST Export 9.0 Difficulties, if any, faced in the implementation of this Facility Notice may brought to the notice of the Assistant Commissioner of Customs (Drawback), Air Cargo Complex, Sahar, Mumbai. 10.0 This issues with the approval of the Commissioner of Cu toms (Export), ACC, Mumbai Zone-III. (Dr. Raju Sakthivel) Addl. Commissioner Of Customs ACC, Sahar, Mumbai. 99