Refund of IGST Exports- CBEC Circular No. 08/2018 - Customs dated 23.03.2018 -Officer. Interface for Shipping Bills with Other errors - Customs - PUBLIC NOTICE No. 10/2018

GOVERNMENT OF INDIA MINISTRY FINANCE, DEPARTMENT REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) CHENNAI VII COMMISSIONER NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI - 600 027 F. No. S.Misc.09/75/2017-EXP.(Air) DATE: 30.05.2018 PUBLIC NOTICE No. 10/2018 Sub: Refund of IGST Exports- CBEC Circular No. 08/2018 - Customs dated 23.03.2018 -Officer. Interface for Shipping Bills with Other errors-Reg. Attention of Exporters/ Customs Brokers/ Steamer Agents/ Other Stakeholders and the Trading Public is invited to board Circular No. 08/2018- Customs dated 23.03.2018, Consonance with Para 2(ii) Of the said 'Circular, an option been made available in ICES for sanctioning IGST refund in respect Of those cases 'Where the exporter has erroneously declared that the Shipment is without payment of IGST, although they have declared and paid IGST in GST Returns, 2. Such cases may now handled through Officer Interface the, same way as the Invoice Mismatch (SB005) cases, the procedure of Which was detailed Chennai Customs (ACC) public Notice No. 11/2018 dated. 26.02.2018. The officer may Verify the actual. IGST payment in GST Returns for each Invoice which is displayed to the officer in the officer interface and basing that may enter the admissible IGST refund amount in the next screen where data as declared in Shipping Bill is displayed. It is re- Iterated that only those SBs where no other mismatch exist Shall be available for rectification. 3, Additionally, IGST Refund in respect of SEs with error code SB003, where the exporter has either declared different GSTIN in SB or only declared PAN, can also be sanctioned through the Officer interface. In such eases, an undertaking 'may be Obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim. IGST Refund for exports under SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface. 4. Exporters are hereby advised to utilize this as opportunity as detailed above, to sort out all cases of 'Refund of IGST paid on Exports. (N. PADMASRI) COMMISSIONER OF CUSTOMS COMMISSIONERATE VII (AIR CARGO)