TMI BlogFAQ on IGST refunds on goods exported out of India dated 23-02-2018X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. Q.3 What is IGST refund? Ans. The second category, mentioned above, pertains to refund of integrated tax paid for the zero-rated supplies made by suppliers who opt for the route of export on payment of integrated tax and claim refund of such tax paid. There can be two sub-categories of such suppliers namely : (i) Exporter of goods (ii) Service exporters and persons making supplies to SEZ Q.4 Who can get IGST refunds from Customs? Ans. The registered persons who have exported goods out of India on payment of IGST are eligible to get the refund of integrated tax so paid subject to certain conditions related to filing of correct and sufficient information in both GSTN and Customs system. Q.5 How to file application for getting IGST refund from Customs? Ans. As per Rule 96 of the CGST Rules, 2017, dealing; with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the export gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of exporter), they may write to GSTN helpdesk. Q.10 How can I find whether my refund data has been successfully transmitted by GSTN to Customs or not? Ans. GSTN is reportedly working on a feedback/message system so as to inform the exporters about such failed validations. At present, the Customs system, does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to Customs system, the report can be generated at the end of field officers. Even the exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website login for all records transmitted by GSTN. Q.11 I have filed correct Information in GST return but still my refund is not sanctioned. Ans. In cases where the exporter has filed correct information in the GST returns and it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bill and that declared in the GSTR-1 for the same supply. This can happen due to : (i) Typographical mistake while entering data in GSTR-1 or the SB. (ii) The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers. After the implementation of GST, it was explained in the advisories that the details an exporter is required to enter in the invoice column while filing the SB pertains to the invoice issued by him compliant to GST Invoice Rules. The invoice number shall be matched with GSTN to validate exports and IGST payment It was conveyed and reiterated that there should not be any difference between commercial invoice and GST invoice after implementation, of GST since as per the GST law, IGST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same as the one declared in the commercial invoice. If SB005 is due to a data entry mistake in GSTR-1 , it can be amended in Form 9A . But any mistake in the SB cannot be amended once EGM is filed. Also, if the exporter has used a separate invoice in the SB, he cannot in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the bank account. Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs databases. This code implies that the SB is ready for inclusion in the IGST refund scroll. However, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to : (i) The exports might have been made under bond or LUT, hence not eligible for refund. (ii) If a shipping bill covers multiple invoices, few of the invoices might have been successfully validated with code SB000 whereas other invoices might be containing other types of error/s. (iii) Composite rate of drawback has been claimed for that SB during the transitional period between 1-7-2017 to 30-9-2017, thus making the SB ineligible for IGST refund. (iv) Where the IGST claimed amount is less than ₹ 1000/-. In all the above cases, the scroll amount shall automatically become zero and the SBs shall not be included in the refund scroll. There are two more reasons where the SBs will figure in the temporary IGST scroll but not in the final scroll. This could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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