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Refund of IGST on Export - EGM Error related cases

Customs - 06/2018 - Dated:- 16-3-2018 - Circular No. 06/2018-Customs F. No.450/119/2017-Cus-IV (Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Excise And Customs Room No. 227B, North Block, New Delhi. Dated the 16th March, 2018 To All Principal Chief commissioner/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Pr .....

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of IGST paid on exports of goods. To address the problems related to IGST refund, CBEC has already issued Circular No. 42/2017-Customs dated 07.11.2017 which highlighted the common errors and combination of error that hindered the sanction and disbursal of refund of IGST paid against exports. Vide circular No.5/2018-Customs dated 23.2.2018, an officer interface in case of invoice mis-match errors, which accounted for the largest proportion of errors, was introduced. The other main category of er .....

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, has been filed. In other words, filing of EGM, apart from filing of shipping bill and GSTR 3B is a mandatory requirement for processing refund claim. The Shipping lines/agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping lines/agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exp .....

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y instances where no EGMs have been filed or EGMs have been filed with errors. This is causing avoidable delay in processing of refund claims. The jurisdictional officers at the gateway port may initiate swift penal action against Shipping lines/agents who fail to file either regular or supplementary EGMs electronically for the cargo originating from ICDs. 4. In order to ensure a hassle free processing of refund claims, the following steps may be ensured by the jurisdictional officers in ICDs: ( .....

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ailable in ICES. The officers at the gateway port have to resolve the EGM errors in an expeditious manner by asking the Shipping lines/agents to file requisite amendments and approving those amendments on ICES. In cases, where there are errors either in the shipping bill or in the local EGM (i.e. truck or train summary), the remedial action has to be taken by jurisdictional officer in ICD. 6. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs becau .....

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