TMI BlogIGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioners/Commissioners of Customs Central Excise Subject: IGST Export Refunds extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess reg. Madam/Sir, Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill (SB) and GSTR 1 data can be handled in the system. 2. CBIC has issued circulars 05/2018-Customs dated 23.02.2018 , 08/2018-Customs dated 23.03.2018 , 15/2018-Customs dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esser than eligible amount. 4. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or, b. Cases where Compensation Cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or, c. Typographical mistake by the customs officer while sanctioning the refund through officer interface. 5. In a bid to provide relief to exporters in respect of categories indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those SBs which have already been scrolled shall be available in this facility. Further, this facility can be used only once for each eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter while submitting the RRR as well as the sanctioning officer while sanctioning the revised amount as no further provision will be available for revising the refund sanction again. 8. With this facility, it is hoped that the eligible exporters will come forward for rectification of the mistakes to enable sanction of balance refund amount. Field formations are accordingly requested to give wide publicity to this circular including public notice, publication in local dailies, Customs house website, social media e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 6 7 4 * after reducing amount pertaining to Short shipment etc. IGST Refund already received (A): Total Revised IGST Claim (B): Differential IGST Refund (B-A): I declare that all the details declared given above are true to my knowledge and all the items contained in the above invoices have been exported out of India. I further declare that all the GST invoices pertaining to this Shipping Bill have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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