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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 ..... vide F. No. 450/119/2017-Cus-IV by the Director (Customs), CBEC, New Delhi on the above subject. 1. Numerous representations have been received from Exporters / Trade Associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. CBEC has issued Circular 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 programmes 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 avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1(b) of GSTR 3B of the corresponding 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 a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns. (v) Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Export General Manifest (EGM). (viii) Exporters are 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.icegate.gov.in/Download/JavaSetupForDSC.pdf Once the registration is obtained, the exporters can check the status of IGST refunds associated with their exports and the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and correspondi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 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. The dedicated help desk along with contact details have already been created by all the Customs Commissionerate of this Zone and necessary public notice for the same have already been issued by respective Commissionerate which are available at official website of the Commissionerate. The details of Public Notice is as under: Commissionerate Public Notice No. and date Web-site Ahmedabad 02/2018 dtd. 11.2.2018 03/2018 dtd. 12.01.2018 www.ahmedaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final (corrected) IGST Amount as per actual exports* 1 1 2 3 4 2 5 3 * after reducing amount perta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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