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Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017

Customs - 42/2017 - Dated:- 7-11-2017 - Circular No. 42/2017-Customs F. No: 450/119/2017-Cus.IV(Pt.I) Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise and Customs Room No.229-A, North Block, New Delhi,7th November, 2017 To, All Principal Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs / Customs (Prev.). All Principal Commissioners of Customs / Customs (Prev.). All Commissioner of Customs of Customs / Customs (Prev.). Subject: Refund .....

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n to be paid and refunds for subsequent months would be handled expeditiously. In line with the government's commitment, CBEC has already issued suitable instructions to expeditiously disburse the refund of IGST paid on goods exported out of India. Also, with effect from 10th October, 2017, the refund is getting disbursed for the export of goods made in July 2017. In cases where the exporter has filed GSTR 3B and the information furnished by the exporters in the GSTR 1 and GSTR 3B is matchin .....

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number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so .....

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paid etc, under GSTR 1 and shipping bill match with each other. iii) EGM Error Due to either mismatch in information furnished in Export General Manifest (EGM) vis-å-vis shipping bill or non-filing of EGM in certain cases, the compliance of 'exported out of India' requirement in Rule 96 (2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also noticed that Gateway EGM in case of many ICD's Shipping Bills have been manually filed, due to which th .....

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refunds are already being given. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequen .....

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7. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. All necessary steps may be taken to make exporters aware that the common errors that hindered disbursal of IGST refunds in July are not repeated in subsequent months. 2. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated T .....

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