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Smooth processing of IGST Refunds.

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..... Refunds-reg. Kind attention of all the members of Trade/Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to circular No. 15/2017- Customs, dated. 09.10.2017 issued under F.No. 450/119/2017-Cus-IV by the CBEC, New Delhi in respect of refund of IGST paid on export of goods under rule 96 of CGST Rules, 2017. Further clarification is us under: .....

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..... ms for exports made in July 2017 where due have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever Returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3B and Table 6A of GSTR-1 on the GSTN portal and shipping bill on Customs EDI system by the exporte .....

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..... ed to automatically grant refunds without involvement of any officer by matching information that is furnished on GSTN portal and customs system, the onus is on the exporters to fill in all the details accurately. Exporters may therefore take due precaution to ensure that no errors creep in while filing table 6A of GSTR-1 of august 2017 and onwards. The facility for filing GSTR-1 for August 20 .....

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..... ensure that all the necessary documentary evidences are submitted along with the Form GST RFD-01A for timely sanction of refund. Exporters are therefore advised to immediately file (a) Table 6A and GSTR 3B , if not already done, for processing of [GST refund (b) RFD-01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GS .....

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