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TMI BlogCustoms - Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - certain guidelinesX X X X Extracts X X X X X X X X Extracts X X X X ..... rters, Customs Brokers, Steamer Agents, Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the Public is invited to the Circular No. 12/2018-Customs dated 29.05.2018 issued from F. No.450/119/2017 by Central Board of Indirect Taxes and Customs communicating procedure / guidelines for sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems. The said procedure / guidelines are as below: A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under: A. Cases where there is no short payment: (i) The Customs policy wing would prepare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-I for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs EDI system. (iii) The exporters whose refunds are processed/ sanctioned would be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inform the exporter that their records are held up due to short payment of IGST. The e--mail shall also advise the exporters to observe the procedure under this circular. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1(Table 6A) is paid. The proof of payment shall be submitted to Assistant/Deputy Commissioner of Customs in charge of port from where the exports were made. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export. (iv) Where the aggregate IGST refund amount for the said period is upto ₹ 10 lacs, the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period July' 2017 to March' 2018. A copy of the certificate shall also be submitted to the jurisdictional GST office (Central / State). The concerned Customs zone shall provide the list of GSTINs who have not submitted the CA certificate to the Board by the 15 th November 2018. (ix) Non submission of CA certificate shall affect the future IGST refunds of the exporter. post refund audit 4 The exporters would be subjected to a post refund audit under the GST law. DG (Audit) shall include the above referred GSTINs for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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