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TMI BlogRefund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill. A). IGST refunds for the export of goods in the month of July, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. AS the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and shipping bill match with each other. iii) EGM Error:- Due to either mismatch in in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August, 2017 GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme; i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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