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TMI BlogRefund of IGST on Export- Invoice mis-match Cases - Alternative Mechanism with Officer InterfaceX X X X Extracts X X X X X X X X Extracts X X X X ..... ar No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programs have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund process. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. Details of refund sanctioned are being sent through SMS on registered mobile phones. A positive gain of these efforts has been that errors are steadily decreasing, which has enabled CBEC to sanction mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month. (iv) The analysis of data further indicates that only about 32% records of GSTR 1 / Table 6A have been transmitted from GSTN to Customs. In other words, a majority of refund claims are held up either due to insufficient information or lack of due dili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls mentioned in GSTR 1 / Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (EGM). (viii) Exporters may be advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links. Registration Demo link: https://www.icegate.gov.in/Download/New_Registration_Demo_Updated_APPROVED.pdf Registration Advisory link: https://www.icegate.gov.in/Download/v1.2_Advisory_Registration_APPROVED .pdf Java set up for the DSC upload: https://www. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. Further, it may also be noted that all refunds shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicable, and display the refund amount to the officer for approval. e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 4. In order to ensure smooth operation of the prescribed procedure, Custom House had opened a dedicated e-mail address for the purpose of IGST [email protected] 5. This procedure is available only for Shipping Bills filed till 31 st December 2017. Difficulties, if any, may be brought to the notice of the Board. It is again emphasized that Board is taking all possible steps ..... X X X X Extracts X X X X X X X X Extracts X X X X
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