9911796707
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 ..... 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 were received by Board 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, Board had already issued Circular No. 42/2017-customs, dated 07.11.2017 which highlighted the common errors and combination of errors that hindered the sanction and disbursal of refund of IGST paid against exports and this office had issued Public Notice No. 49/2017, dated 08.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gateway ports. In cases where the EGMs have not been incorporated the Shipping Bills pertaining to ICDs, the Shipping Lines / Agents have been asked to file supplementary EGMs. While the Shipping Lines have been largely cooperative in filing 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 would initiate swift penal action against Shipping Lines / Agents who fail to file either regular or supplementary EGMs electronically for the cargo originating from ICDs. 5. In order to ensure a hassle free processing of refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t all aforementioned errors. 8. The officers working at ICDs and gateway ports shall 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. Recognising this necessary outreach is being done to sensitise domestic carriers as well as Shipping Lines / Agents with regard to due diligence that is, required in filing of EGMs and its critical importance in hassle free processing of IGST refunds. 9. Difficulties if any may be brought to the notice of the undersigned. [Authority:- CBEC, Circular No. 06/2018-Customs, dated 16.3.2018 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
