TMI BlogIGST RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... h conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or (ii) He may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 8.1.3 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 general manifest (EGM) and valid return in Form GSTR-3 or Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be taken by exporters for successful processing of refund claims: i. file GSTR 3B with taxable value for export and IGST paid against exports indicated in appropriate fields. ii. file GSTR 1 or Table 6A for the exports made with correct details such as Invoice number, Taxable value, IGST paid, Shipping Bill number, Shipping Date and Port Code. iii. ensuring aggregate IGST paid amount claimed in GSTR 1 or Table 6A is not greater than the IGST paid amount indicated in Table 3.1(b) of GSTR 3B of the corresponding month iv. use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take care of issues mentioned in paras (ii) and (iii) above. 8.3 Ensuring hassle free processing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edure shall be followed: A. Cases where there is no short payment: (i) The Customs policy wing would prepare 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-1 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orters to observe the procedure under this circular. (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 upto Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST payment to the concerned Customs office at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional GST office (Central/ State). The concerned 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 4. C. 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 detections may be communicated to the concerned GST formations for appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax about the past IGST refunds granted to such risky exporters (along with details of bank accounts in which such refund has been disbursed). B. Inserting Alert in the System: RMCC shall insert alerts for all such risky exporters and make 100% examination mandatory of export consignments relating to those risky exporters. Also, alert shall be placed to suspend IGST refunds in such cases. C. Examination of the export goods: Customs officers shall examine the consignment as per the RMCC alert. In case the outcome of examination tallies with the declaration in the Shipping Bill subject to no other violation of any of provision of the Customs Act, 1962 or other laws being observed, the consignment may be cleared as per the regular p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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