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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 ..... IGST on export- invoice mis-match cases has been prescribed by the board. 2.0. 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. 3.0. The analysis of data post October 2017 indicates that while the quantum of errors is decreasing significantly, exporters are still committing mistakes in the information furnished to (i) GSTN while filing GSTR 1 / Table 6A or GSTR 3B and (ii) Customs EDI system while filing Shipping Bill. The pre-requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 diligence on the part of exporter while filing GST returns. (v) Exporters may be advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. In cases where exporters have already filed information through Table 9 of GSTR 1, the said information is being validated by GSTN. The validated information is expected to be forwarded by GSTN to Customs by mid-March 2018 for further processing. (vi) The records (i.e GSTR 1 or Table 6A) which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration_Demo_Updated_APPROV ED.pdf Registration Advisory link: https: //www.icegate.gov.in /Download/ v1.2_Advisory_Registration_APPROV ED.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 corresponding error message, if any. This enquiry takes GSTIN Number, Port-code and Return Month as inputs and based on the input, Shipping Bill Number, Shipping Bill Date, Return Month, Invoice Number, Invoice Date, Response Code and Processed date is displayed as a result of the enquiry. The records displayed are those that have been received from GSTN and processed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in Annexure-A indicating mapping between GST invoices and corresponding Shipping Bill invoices, in support of the refund claim to the Deputy commissioner of customs, LCS Raxaul (for exports made through LCS Raxaul) Deputy commissioner of customs, LCS Jogbani (for exports made through LCS Jogbani) Asstt. Commissioner of customs, customs(P) Division, Forbesgani (for exports made through LCS Bhimnagar LCS Galgali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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