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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems

31.05.2018 PUBLIC NOTICE No. 69/2018 Sub: -reg. Attention of Exporters/ Customs Brokers and General Public is invited to the Board's Circular no. 12/2018 dated 29.05.2018 on the above subject. The same is reproduced for the knowledge and utility of all the stake holders concerned. 2. A number of representations have been received from the exporters / trade associations seeking resolution of problems which have hindered sanction of refund of IGST paid on exports. From time to time, Board has provided solutions to a number of issues because of which refunds were held up. However, there is still one major hindrance because of which GSTN could not transmit data to Customs EDI system and consequently refunds could not be sanctioned. A valida .....

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pare a list of exporters whose cumulative IGST amount paid against exports and interstate domestic outward supplies, for the period July' 2017 to March' 2018 mentioned in GSTR-3B is greater than or equal to the cumulative IGST amount indicated in GSTR-I for the same period. Customs policy wing shall send this list to GSTN. (ii) GSTN shall send a confirmatory e-mail to these exporters regarding the transmission of records to Customs EDI system (iii) The exporters whose refunds are processed/ sanctioned would be required to submit a certificate from Chartered Accountant before 31St October, 2018 to the Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the ac .....

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t payment in GSTR 3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-l (Table 6A) is paid. The proof Of payment shall be submitted to Assistant/Deputy Commissioner of Customs in charge of port from where the exports were made. In case there arc exports from multiple ports, the exporter is at liberty to choose any of the ports of export. (iv) Where the aggregate IGST refund amount for the said period is upto ₹ 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the concerned Customs office at the port of export. However, where the aggregate IGST refund amount for the said Period is more than ₹ 10 lacs, the exporter shall s .....

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ember 2018. (ix)) Non submission of CA certificate shall affect the future IGST refunds of the exporter. C. POST REFUND AUDIT: 5. The exporters would be subjected to a post refund audit under the GST law. DG (Audit) shall include the above referred GSTINs for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units shall be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this procedure, the details of such detections shall be communicated to the concerned GST formations for appropriate action. 6. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre / State) informing that these exporters have taken benefit of the pr .....

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