TMI BlogSanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG SystemsX X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12/2018-Customs dated 29.05.2018 issued through F. No. 450/ 119/2017 /Cus-IV regarding Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems. 2. A number of representations were received from the exporters/ trade associations seeking resolution of problems which hindered sanction of refund of IGST paid on exports. Prom time to time, the 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 validation has been introduced in the GSTN system to ensure that the IGST paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c notice. (iii) The exporters would have to make the payment of IGST equal to the short payment in GSTR-3B of subsequent months so as to ensure that the total IGST refund being claimed in the Shipping Bill/GSTR-1 (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 are 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 up to ₹ 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate shall also be submitted to the jurisdictional GST office (Central/ State). The Customs zone shall provide the list of GSTINs, who have not submitted the CA certificate to the Board, by the 15th November 2018. (ix) Non submission of CA certificate shall affect the future IGST refunds of the exporter. 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 may be ensured by DG (Audit). In case, departmental Audit detects excess refunds to the exporters under this procedure, the details of such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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