TMI BlogFrequently Asked Questions (FAQs) related to IGST RefundsX X X X Extracts X X X X X X X X Extracts X X X X ..... on. 2. Hence the Cooperation of Exporters/ Customs Brokers/ Steamer Agents and other stakeholders in this regard is solicited for the smooth processing of refund of IGST paid on exports. 3. Difficulty face, if any, may be brought to the notice of the undersigned. 4. Hindi version follows. (PRAKASH KR. BEHERA) COMMISSIONER OF CUSTOMS EXPORT Frequently Asked Questions on IGST refunds on goods exported out of India Q.1 What Is zero rated supply under GST? Ans . Under GST, exports and supplies 'to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the entire supply chain of a particular supply is tax free, i.e., there-is no burden of tax either on the input side or output side. Q-2 What are the options for getting refunds for persons making zero rated. Supplies Ans. As per Section 16(3) 'of the IGST Act,. 2017, a registered person making a zero- rated supply is eligible to claim refund in accordance with the provisions of Section-54 of the CGST Act, 2017i under either of the following options, namely: (i) He may. supply goods or services or both under bond, or letter of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... my GST returns but still my refund is not sanctioned. Ans. The IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. Validation errors occur due to various deficiencies, which are enumerated here-in-after. Q. 8 What are the reasons for data not being transmitted from GSTN to Customs system? Ans . It has been observed that a number of records have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN, It is understood that cases where such validations fail are on account of: (i) Both GSTR 1 /Table 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply. (ii) Invoices provided in Table 6A of GSTR 1 /1 E are incomplete, e.g., details of shipping bill and port number/code are not mentioned. (iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/1 E of the same period. The claim cannot be more than that of the amount of IGST paid. Q.9 What steps are to be taken In cases of errors mentioned above and who s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SB006 Gateway EGM not available Q. 12 What should be done for error 6ode.SB001? Ans. This may occur due mention of wrong shipping bill number furnished in GSTR 1/Table 6A. The possible, reason for such mismatch could be a clerical error made by the exporter at the time of filling of GSTR 1/Table 6A, which can be, rectified by making amendments in GSTR 1 by using Form 9A. Form 9A has been made available by GSTN w.e.f. 15.12.2017 in exporter's login at the GST common portal. Q. 13-What should be done for error code SB002? Ans. Exporter has to approach their shipping line/airline/carrier to file the EGM immediately Q. 14 What should be done for error code SB003? Ans. This error occurs when GSTIN declared in the SB does not match with the GSTIN mentioned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed. Q. 15 What should be done for error code SB004? Ans. This error occurs due to duplicate/repeat transmission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 appears. It is noticed that gateway EGM in case of many ICD shipping bills have been manually filed, leading to such refunds not being processed. While the Customs at gateway ports are pursuing this matter with the shipping lines, the exporters can also approach their shipping line to file the EGMs electronically. Q,18 What Is the exporters' role In case of IGST refunds? Ans. Exporters, have to ensure that only correct as well as sufficient information is filed by them in both the GSTN and the Customs system. (i) The exporter has the option to check the GST validation status for his SBs after logging into ICEGATE website. This report shows the response/error code for each of his SBs wherever data has been received from GSTN. (ii) The exporter also has the option to view the SB details relevant for IGST validation on the ICEGATE website. The exporter can view this while filing the GST returns and ensure that the details are entered accurately in the returns as well so that no mis-match occurs. (iii) In case, the exporter's account is not validated by PFMS, he may approach jurisdictional Customs Commissionerate with correct account details and get it u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proper officer (Customs field formation) In order to update the same in ICES. (iv)As the status of refund claims is available ICEGATE login, in cases where the corrective action has been already taken by the exporter, he may write to ICEGATE/gateway port Customs for redressal. (v) In general, any grievance related to the IGST refund claim may be brought to the notice of the Pr. Commissioner or Commissioner of the Customs of the gateway port for necessary action. Common Errors. and Rectification Procedures Code Meaning Rectification SHOO. Successfully validated SB001 Invalid SB details Amend GSTR-1 by using Form 9A and fill correct SB details SB002: EGM not filed Approach, shipping line for filing of EGM SB003 GSTIN mismatch Amend GSTR-1 by using Form 9A SB004 Record already received and validated No action required SB005. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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