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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 ..... om F.No. 450/119/2017-Cus.IV) regarding seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. Reference may also be made to Public Notice No. 21/2017-18 dated 11.12.2017 issued vide C.No. VIII/ACE/DBK/IGST/PN/156/2017/2118-2150 issued from this office wherein helpdesk was started for IGST refunds. 2. 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-requisites and precautions that need to be taken for successful processing of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have been forwarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ownload/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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claims would be processed in only those cases where the error code is mentioned as SB005. The list of SB005 error currently available is annexed as Annexure-B. 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 corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer in the Custom house. A scanned copy of concordance table may also be sent to dedicated email address aircargodrawback@gm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess. 4. This procedure is available only for Shipping Bills filed till 31st December 2017. 5. Exports/CHAs/Stakeholders may give wide publicity about the content of this Public Notice. 6. Any difficulty in implementation of this Public Notice shall be reported to the Joint Commissioner, ACC Export, New Custom House, Near IGI Airport, New Delhi. It is again emphasized that this office is taking all possible steps to alleviate the difficulties associated with IGST refunds. However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds. This issues with approval of Commissioner. -sd- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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