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Subject: Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface - reg.

Customs - 08 /2018 - Dated:- 5-3-2018 - OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU - 575 010 customsmangalore.gov.in Phone No: 0824-2408164 E-Mail ID: commr-cusmnglr@nic.in Fax No: 0824-2407100 F.NO.S-26/04/2016 Cus Tech Date: 05.03.2018 PUBLIC NOTICE NO. 08 /2018 Subject: Refund of IGST on Export- Invoice mis-match cases -Alternative Mechanism with Officer Interface - reg. Attention of the Importers, Exporter, Customs Brokers, Steamer Agents, Liners and the mem .....

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he said Circular, outreach programmes have been undertaken and advisories, advertisements and FAQs have been issued to create awareness amongst the exporter community regarding the common mistakes and errors which held up the refund process. 3. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. Details of refund sanctioned are being sent through SMS on registered mobile phones. A positive gain of these e .....

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ished 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 claims are as follows: (i) Exporters have to file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. (ii) Exporters have to file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, S .....

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the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their records through amendmen .....

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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 by GSTN to Customs after validations mentioned at (ii) and (iii) above are processed by the Customs EDI system. In c .....

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are (a) incorrect Shipping bill numbers in GSTR 1, (b) GSTIN declared in the shipping bill does not match with the GSTIN used to file the corresponding GST Returns, (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-à-vis the same details mentioned in GSTR 1 / Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic .....

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.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 e .....

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ms which is resulting in mismatch of invoice numbers, including mis-match in taxable value and IGST paid in those invoices. It is once again reiterated that exporters may be advised to take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 5. Recognizing that invoice mis-match has been the major reason why the refunds h .....

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rtinent to note that refund claims would be processed in only those cases where the error code is mentioned as SB005. 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 invoice .....

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GST invoice and corresponding Shipping Bill invoice; ii. IGST taxable value and IGST amount declared in the Shipping Bill. iii. IGST details declared in the Shipping Bill should be in proportion to the goods actually exported. c. After determining the correct refund amount, the officer need to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the ve .....

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