TMI BlogPLEASE HELP TO GET REFUND AGAINST EXPORTED WITH PAYMENT OF IGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... SIR, AS WE GOT NOT REFUND OF IGST AS 3B AND GSTR1 ALREADY SUBMITTED PROPERLY , SO PLEASE HELP TO GET THESE IGST REFUND AGAINST EXPORTED WITH PAYMENT OF IGST SINCE JULY'17. REGARDS, N K ROY - Reply By Alkesh Jani - The Reply = Sir, If refund is with regards to export of goods, please ask your CHA to check for errors through ICEGATE ans also contact the officer for refund at the customs port of export. you will get the information of the status of your refund. - Reply By Gorantla Bhaskar Rao - The Reply = Dear sir, I agree with Shri Alkesh Jani sir. Since you have exported goods, the shipping bill itself is an application for refund. Once you filed GSTR 3B properly, I don't think your refund will be held up. Anyho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w please check up with customs . - Reply By Praveen Nair - The Reply = ICEGATE would really help or you may have to visit the respective Customs (port of export) and check with the stationed GST officer if there are mismatches in the details submitted by you ( GSTR 1 Vs. Shipping Bill). - Reply By Kishan Barai - The Reply = GST refunds for the exports of goods in the month of July, 2017: i) Incorrect SB number in GSTR 1 There are cases where the shipping bill 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- -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 to be ensured that all the shipping lines operating in ICDs(Gateway ports file EGM online. All ICDs and Gateway ports have already been instructed to ensure that shipping lines file supplem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entary EGM online for the consignments exported in July 2017 by 31 st October. For subsequent months also, the ICDs must ensure that the shipping lines invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, 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 deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils frequently so as to avoid delay in refund payment. 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. Thus Public/Trade notices may be issued emphasizing the need to fill Table 6A online by exporters to claim refunds against exports made in August 2017. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tax (Rate) , Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 - UTGST (Rate), all dated 23rd October, 201 7 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme: i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third Party details column of Shipping Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness or registered additional place of business shall be deemed to be a registered warehouse . iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. - PLEASE HELP TO GET REFUND AGAINST EXPORTED WITH PAYMENT OF IGST - Query Started By: - nandankumar roy Dated:- 7-2-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
