Observation of Special IGST Refund Drive from 01.09.2019 to 22.09.2019 - Customs - PUBLIC NOTICE NO. 13/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS GST BHAVAN 41/A, SASSOON ROAD, PUNE-411001 F. No. VII/Cus/Tech/PN/48-30/2018 Dated: 09.09.2019 PUBLIC NOTICE NO. 13/2019 Subject:- Observation of Special IGST Refund Drive from 01.09.2019 to 22.09.2019 - regarding. Attention of the Exporters, Custom House Brokers. all Carriers/ Shipping Lines/ Steamer Agents and all Members of Trade is directed towards Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 and Board's Circular Nos. 05/2018-Customs dated 23.02.2018, 08/2018 Customs dated 23.03.2018, 12/2018-Cusotms 29.05.2018, 15/2018-Customs dated 06.06.2018. Circular No. 22/2018-Customs dated 18.07.2018, Circular No, 40/2018 Customs dated 24.10.2018 and Public Notices Nos. 05/2018 dated No. 09/2018 dated 31/05/2018, No. 17/2018 dated 31/10/2018 issued by this Office from time to time are also referred on the above subject. 2. In continuation to the above referred Public Notice, exporters are once again requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the ship. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the exporters will not be able to get IGST refund credited to their Bank Account. 3. List of Shipping Bills having 'Errors in Shipping Bills details' (SB001) is enclosed as Annexure-A. This error occurs mainly due to error in Shipping Bill Number or the date mentioned in GSTR-I. Hence, the concerned exporters have to rectify their GSTR-I Returns for IGST Refund. 4. Circular No. 40/2018-Customs dated 24.10.2018 applies to cases wherein the exporters have received less amount of IGST Refund than the IGST paid in CIST Return. The exporters can claim the differential amount by submitting a duly filled and signed Revised Refund Request (RRR) to the Assistant/ Deputy Commissioner, IGST Refund Cell Pune Customs Headquarters. Once the revised amount is approved by the designated AC/DC in the System. a fresh scroll will be available for generation for the differential amount only. 5. Solutions have also been devised for IGST refunds held up on account of SB003 error. This error occurs when there is a mismatch between GSTIN entity mentioned in the Shipping Bill and the GSTIN provided while filing GSTR-I/GSTR-3B. A list of exporters and their Shipping Bills having 'SB003 Error' is enclosed as Annexure-B. 6. A list of exporters and their Shipping Bills having the Error on account of 'Invalid Invoice Number' (SB005) is enclosed as Annexure-C. The exporters, who have not yet submitted their documents as per Circular No.05/2018 Customs dated 23.02.2018 and Circular No. 08/2018-Customs dated 23.03.2018, are once again advised to submit self-certified copies of relevant GSTRI/ Table 6A GSTR 3B and Concordance Table indicating mapping between G ST invoices and corresponding Shipping Bill invoices in support of the refund claim. 7. It is seen that in some cases EGM Details are missing and the Shipping Bill is in HIS T queue. The Integration Error Code for such Shipping Bills is In such cases GATEWAY EGM is not filed or filed with some error(s) at Gateway Port. The Exporters/Shipping Lines are advised to file Gateway EGM in such cases. The List of such cases is enclosed as Annexure-D. 8. The list of exporters and their Shipping Bills having dual errors (SB005,SB006 ) is enclosed as Annexure -E. 9. The list of exporters and their Shipping Bills having dual errors (SB002, SB006 ) is enclosed as Annexure -F. 10. The list of exporters and their Shipping Bills having Multiple errors (SB002, SB005, SB006) is enclosed as Annexure -G. 11. Board had issued The Guide on IGST Refunds in ICES for guidance purpose and same is available at the given link www.punecustoms.nic.in/igst/igst.html 12. Further, in this connection List of non integrated shipping bills i.e. SB data in respect of which have not yetbeen transmitted from GSTN to Customs along with exporter name which are pending for IGST refund is enclosed as 'Annexure-H'. The reason of non integration of data from GSTN to Customs system is incorrect or insufficient information filed by the exporters while filing returns on the GSTN portal. The trade is advised to go through the basic validation requirements as mentioned in the Guide on IGST Refunds issued by the Board referred at para Il in this regard. 13. It is seen that in some cases the Bank Account details provided in the EDI System are not correct or complete, which results in non-disbursal of IGST/Drawback/RoSL amount. The PFMS status of such IECs is either Response Awaited or Rejected. To resolve this issue. the exporters may contact concerned Assistant /Deputy Commissioner of [CD or port or export with scanned copy of cheque, DGFT's IEC certificate and a request letter for updation of account details. 14. The exporter and other stake holders are hereby informed that Pune Customs Commissionerate is organizing a Special IGST Refund drive from 01.09.2019 to 22.09.2019. The exporters may approach the IGST Refund cell, 4th floor. GST Bhavan. 41/A. Sassoon Road, Pune-411 001 headed by Shri. Mahesh Y. Patil, Deputy Commissioner to submit the details for reconciliations and rectification. The contact No. of the IGST Refund Cell is 020 - 26051846 and email address is [email protected]. 15. Difficulties faced, if any, may be brought to the notice of the undersigned. The various Board Circulars referred above may be downloaded from the Pune customs website https://www.punecustoms.nic.in. 16. Hindi version follows. (P.K. BEHERA) COMMISSIONER OF CUSTOMS. PUNE