TMI BlogRefund of IGST on Export- Invoice mis-match Cases –Alternative Mechanism with Officer InterfaceX X X X Extracts X X X X X X X X Extracts X X X X ..... 18 issued vide F.NO. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above Subject. 2. Earlier CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programme 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 hold up the refund process. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE website for registered users. Also the shipping Bill wise details are being made availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 amendment process of GSTR 1 i.e. through Table 9 of GSTR 1 of the following month. (iv) The analysis of data further indicates that a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns. (v) Exporters are advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links. Registration Demo link: https://www.iceqate.gov.in/Download/New Registration Demo _ Updated APPROVED.pdf Registration Advisory link: htts://www.ice ate. ov.in/Download/v1.2 Advisory Registration PPROVED. df Java set up for the DSC upload: htts://www.ice ate. ov.in/Download/Java Setup For DSC. df 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 Num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases where invoice details provided in GSTR 1/ Table 6 are correct though the said details provided in the shipping bill were at variance. It is pertinent 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 invoices, as annexed in support of the refund claim to the designated officer in the Custom House/Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills would be available for generating scroll as per normal process. In order to ensure smooth operation of the prescribed procedure, following 5. Formations under this Commissioner ate has opened dedicated cells. The cells are Comprising of following officers: Formation Concerned Officer Email ID EMAIL ID Phone No. ICD Khodiyar Shri A.H. Dighe ahka.dighe60@gov.in 079-23945032 ICD Sanand Shri V.H. Bist bist.harisingh@gov.in 02717-298006 ICD Sachana Shri V.H. Bist b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took place, 7. The aforesaid procedure for refund of IGST paid on Export Good is available only for Shipping Bil\s filed till 31st December 2017. 8. Difficulty faced may please be brought to the notice of the undersigned. (Sanjay Kumar Aggarwal) Commissioner Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter: - GSTIN:- Port Code : SB No: SB Date: Concordance Table SION S GST Invoice No/ Date Taxable Value as per GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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