Instructions in respect of Export against Zero Rated Supply (made without payment of tax) - GST - States - 248 /GST- 2

OFFICE OF EXCISE AND TAXATION COMMISSIONER, HARYANA, VANIJYA BHAWAN, SECTOR-5, PANCHKULA. PIN-134109 Tel :0172-2590935 email: [email protected] To All Dy. Excise Taxation Commissioners (ST/GST) In the State of Haryana. Memo No. 248 /GST- 2 , Panchkula Dated the 07/03/2022 Subject: Instructions in respect of Export against Zero Rated Supply (made without payment of tax) - Reg. Memo Please find enclosed a copy of letter issued by Principal Commissioner, CBIC, GST Policy Wing, vide memo no. CBEC-20/16/34/2019-GST/1768 dated: 16.11.2020 (Copy attached) in respect of paragraph no. 9.1 of the Circular No. 37/11/2018-GST, dated the 15.03.2018. It is requested to bring this to the knowledge of all the officers/officials working under your control for information and necessary action. This issues with the approval of the Excise and Taxation Commissioner, Haryana. Addl. Excise Taxation Commissioner (GST) Haryana Government of India CBEC -20/16/34/2019-GST/1768 Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing Room No. 159-A, North Block Dated November, 2020 Subject: Sanction of refund on the lower value in terms of Circular No. 37/11/2018-GST dated 15.03.2018 reg. Kind attention is drawn to paragraph 9.1 of the Circular No. 37/11 /2018-GST dated 15th March, 2018 (copy enclosed), wherein it has been clarified that the value of the goods declared in the GST invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund. Moreover, it has been specifically clarified in the Circular dated 15th March, 2018 that the clarification given in the, circular applies to exports made on or after 1st July 2017. 2. The office of C AG has made certain observations with respect to the above in its DAP No. 57/GST/2019-20, wherein it has observed that there have been cases in field formations where sanctioned refund for zero-rated supplies (made without payment of tax) has been made considering invoice bill value of its supplies instead of the value (FOB) of their corresponding shipping bills even when shipping bill (FOB) value of the supplies was lower than the corresponding invoice value. Thus, this has resulted in excess payment of refund. 3. In this regard, it has been decided that the offices under your jurisdiction shell examine all such cases and take appropriate action in accordance with law in a time-bound manner, 4. This issues with approval of Member , GST. Yours, sincerely, (Yogendra Garg) Principal Commissioner GST