TMI BlogRefund of IGST on Export - EGM Error related casesX X X X Extracts X X X X X X X X Extracts X X X X ..... n ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also returns error/response codes in case there is any discrepancy. A number of representations have been received from the stakeholders seeking resolution of various problems encountered in sanction of refund of IGST paid on exports of goods. To address the problems related to IGST refund, CBEC has already issued Circular No. 42/2017-Customs dated 07.11.2017 which highlighted the common errors and combination of error that hindered the sanction and disbursal of refund of IGST paid against exports. Vide circular No.5/2018-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents have been asked to file supplementary EGMs. While the Shipping lines have been largely cooperative in filling regular or supplementary EGMs for cargo originating from ICDS, there are still many instances where no EGMs have been filed or EGMs have been filed with errors. This is causing avoidable delay in processing of refund claims. The jurisdictional officers at the gateway port may initiate swift penal action against Shipping lines/agents who fail to file either regular or supplementary EGMs electronically for the cargo originating from ICDs. 4. In order to ensure a hassle free processing of refund claims, the following steps may be ensured by the jurisdictional officers in ICDs: (a) filing of local EGM i.e train or truck summary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Directorate of Systems for dealing with the errors. In case of specific difficulties, the same may be taken with the errors. In case of specified difficulties, the same may be taken up with Directorate of Systems. 7. There is a shared responsibility between officers working at ICDs and gateway ports in ensuring an error free filing and integration of local and gateway EGMs. The officers at both locations should also ensure swift rectification of errors and effective coordination between the domestic carriers, who file local EGMs, and Shipping lines/agents, who file gateway EGMs. The error free filing and integration of EGMs is a pre-requisite for smooth processing of refunds. Recognizing this necessary outreach may be done to sensitize ..... X X X X Extracts X X X X X X X X Extracts X X X X
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