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Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017

Customs - 144/2017 - Dated:- 8-11-2017 - OFFICE OF COMMISSIONER OF CUSTOMS NS-IV JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL URAN, DIST. RAIGAD, MAHARASHTRA-400707 F.No.S/12-Gen-82/2015-16 AM(X)(Part File) Date: 08.11.2017 PUBLIC NOTICE NO. 144/2017 Attention of all the importers, exporters, customs brokers, and other stake holders is invited to Board Circular No 42/2017-Customs, dated 7th November 2017 on the above subject. 2. The GST Council in its 22nd Meeting had approved a major relief .....

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s 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 matching with the details filed by them in shipping bills, the refunds have already been disbursed. But there are many cases where the refu .....

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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 that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mis-match Analysis of data rev .....

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ort General Manifest (EGM) vis-à-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 the system is unable to match the EGM details. Hence, it is hereby again directed that all the shipping lines operating in JNCH (Nhava .....

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H (Nhava Sheva) must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement. iii) 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 uploaded on homepage of JNCH website (in the section latest update under heading Accou .....

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refund payment. B. IGST Refunds for the export of goods in the month of August, 2017: GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. This Public/Trade notices is being issued to emphasize the need to fill Table 6A online by exporters to claim refunds against exports made in August 2017. Exporters have alread .....

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