formation of 'Brand rate cell' in ICD Mulund for fixation of Brand Rate of Drawback under the Customs,Central Excise Duties & service Tax Drawback Rules, 2017

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, aan OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (G) ‘oO: NEW CUSTOM HOUSE, ZONE-I, BALLARD ESTATE CO MUMBAI ~ 400001

F. | | No, $/6-B-Misc-245/2018 ICD(M)(X) | | Date: 45. 05. 2018 PUBLIC NOTICE No. +¥%3/2018 Subject: Formation of “Brand Rate Cell” in ICD Mulund for fixation of Brand Rate of Drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017 in the GST scenario. Attention | issued of the Trade is invited to Board's Circular No. 38/2017- Customs dated 22.09.2017 2; vide F. No, 609/76/2017-DBK. | 2017 The Central Government has notified the Customs and Central Excise Duties Drawback Rules, (hereinafter referred as Drawback Rules, 2017) vide Notification No, 88/2017-Customs (N.T.) dated 21.09.2017 to replace the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. These rules came into effect from 01.10.2017. In this context Board's Circular No. 23/2017-Cus dated 30.06.2017, Circular No. 38/2017-Cus dated 22.09.2017 and Notification No. 58/2017-Cus (N.T.) dated 29.6.2017 governing the procedure for handling of Brand Rate work may also be referred. 3. As per Board’s Circular No. 23/2017-Cus dated 30.06.2017 all the pending applications filed with Central Excise formations prior to 01.07.2017 would be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs a es jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of Customs having jurisdiction over any one of the places of export as per choice of the exporter. The exporter concerned may be requested to indicate his choice in this regard before the transfer of his application

4, Further, w.e.f. 01.07.2017, the work pertaining to fixation of Brand rate is to be handled by the Customs Commissionerate having jurisdiction over the place of export from where the export of goods has taken place. In case the exports have taken place from more than one place, exporter shall file Brand Rate application with the Principal Commissioner/ Commissioner of Customs having jurisdiction over any one of the places of export.

5. In terms of Rule 20 of the Drawback Rules, 2017, Brand Rate of drawback already fixed would not apply for exports with Let Export Order date 01.10.2017 Onwards and the exporters are required to apply fresh for fixation of Brand Rate under Rule 6 or Rule 7 for such exports. 6. All circulars/instructions issued till date with respect to fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application, if so required, shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured, 7. In order to facilitate the exporters who are exporting goods from ICD Mulund, a new “Brand Rate Cell” has been formed in the ICD Mulund under jurisdiction of Principal Commissioner »f Customs, Zone-| ,New Custom House, Mumbai for implementation of the above mentioned rules. he exporters are advised to avail this facility at ICD Mulund. 8. / ; Difficulties faced, if any, may be brought to the notice of the ungéffigned, 4 xd) an i g'7 (S. K. Das) Pr. Commissioner of Customs (G) Copy[[to:-]] New Custom House, Mumbai

Copy[[to:-]] 1. The Chief Commissioner of Customs, Zone-! 2. All the Principal Commissioners/ Commissioners of Customs, Zone-I 3. All the Additional/ Joint Commissioners of Customs, Zone-| 4. All the Deputy/ Assistant Commissioners of Customs, Zone-| 5. DC/EDI for uploading on NCH website, Zone-| 6. BCBA/FIEO for circulation among their members, trade and industrv

‘oO. OFFICE OF THE PRINCIPAL1] OF CUSTOMS (GENERAL), PNo.eo) NEW CUSTOM HOUSE, nm ESTATE MUMBAI - 400001 S/6-Misc-152/2017-18 ICD (M) (X)Pt-l | | Date03.2018 Public Notice No. 47 /2018 Subject: Exports Refunds Fortnight in ICD Mulund from 15'» March 2018 to All 29th March 2018 - reg, | | the Exporters, Customs House Brokers and Members of Trade at Inland Container Depot Mulund, Mumbai are informed that, from ICD Mulund will be observing “IGST aa Refunds Fortnight” beginning 15'" March 2018 to 29') March 2018 in order to intensify efforts for the disposal of the pending IGST refund claims for the exports from ICD Mulund, IN order to ensure smooth operation of the prescribed Procedure, a dedicated cell with e-mail address Cfs5190@yahoo.com and phone no. 02225636749 for the purpose of IGST refund has been formed. Following Officers have been nominated as Nodal Officers to provide assistance to the exporters in all issues relating to IGST refund:

• is Shri Anil Kumar Pundir (Asstt, Commissioner) 2 Shri Amit Kumar Prince (Appraiser) | 3, Shri Gaurav Kumar Verma (Preventive Officer) 4, Shri Deepak Kumar (Examiner)

ce Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned,

Copy[to:-]

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----- Start of picture text -----<br> . agar<br>he<br>| +<br>(S.K. DAS)<br>Principal Commissioner of Customs (G)<br>New Custom House, Mumbai<br>----- End of picture text -----<br>

• 1, The Chief Commissioner of Customs, Zone-l, 2. All the Principal Commissioner/Commissioners of Customs, NCH, 3. All the Additional/Joint Commissioner of Customs, NCH. 4. All the Deputy/Assistant Commissioner of CUstoms, NCH. 5. Notice Board, 6. EDI for Uploading on website. |

: | leg OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL), Cy) NEW CUSTOM HOUSE,Tl ESTATE, MUMBAI - 400 001 F.No. $/6--Misc-152/2017-18 ICD (M) (X) Pt | Date06.2018 SubjectPublic Notice No.a | Exports Refund Fortnight in ICD Mulund 31st May 2018 -reg. All the Exporters, Customs House sroblal and Members of Trade at Inland Container Depot Mulund, Mumbai are lon that, has “Exports Refund Fortnight” beginning rar 315! May 2018 to 14th June 2018 been extended up to 16.06.2018 in view of overwhelming response and in order to dispose of the pending IGST refund claims for the exports form ICD Mulund. ; In order to ensure smooth operation lof the prescribed procedure, a dedicated cell with e-mail id cfs5190@yahoo.¢om and phone no. 022-25636749 for the purpose of IGST refund has been formed, Following Officers have been nominated as Nodal Officers to provide assistance to the exporters on alll issues relatingto IGST refund:-

1. Shri Anil Kumar Pundir, Asstt. Commissioner

2. Shri Anil kumar Limbodia, Superintendent

3. Shri Gourav Kumar Verma, Preventive Officer

4. Shri Gagan Divedi, Preventive Officer |

Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned.

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(S.K. DAS) Principal Commissioner of Customs (G) New Custom House, Mumbai

Copy to:-

1. The Chief Commissioner of Customs, Zone - |.

2. All the Principal Commissioner /Commissioners of Customs, NCH. 3. All the Additional / Joint Commissioner of Customs, NCH.

• 4, Federation of Indian Exports Organizations, Mumbai 5. Notice Board. | 6. EDI for uploading on website.

le ain OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL), (Os NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400 001 F.No. $/6--Misc-152/2017-18 ICD (M) _[X) Pt-l Date05.2018 Public Notice No. aie Subject- Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG System - reg. Attention of all the exporters and their agents working in the jurisdiction of ICD Mulund (East) is invited to CBIC Circular No, 12/2018-Customs dated 29.05.2018 regarding sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG System. | 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 validation has been introduced in the GSTN system to ensure that the IGST paid on the export goods in any particular month [3.1(b)] is not less than the refund claimed by the exporter [Table 6A]. However, data provided by GSTN has revealed that this validation has failed in number of cases.

F.No. $/6--Misc-152/2017-18 ICD (M) _[X) Pt-l

2 Representations received from trade / exporters coupled with the analysis of data received from GSTN indicates that the exporters have committed mistakes while filing GSTR-1 and GSTR-3B. It has been observed that the exporters have inadvertenily mis-declared IGST paid on export supplies as |GST paid on interstate domestic outward supplies while filing GSTR-3B. The exporters have alsoin certain cases short paid IGST visa-vis their liability declared in GSTR1. As a result of these mismatches in the amount of IGST paid on export goods between GSTR-1 and GSTR-3B, the transmission of records from GSIN to Customs ED! system has not happened and consequently IGST refunds could not be processed. The problem is compounded by the fact that the facility fo adjust GSTR-3B in subsequent months is not available in all cases. 3 In view of the above following procedure is being prescribed to overcome the problem of refund blockage. This would be an interim solution subject to undertakings/ submission of CA certificates by the exporters as given below and post refund audit scrutiny. The proposed procedure is as under:

A. Cases where there is no short payment:

The Customs policy wing would preparea 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. transmission(ii) GSTNofshallrecordssendto Customsa confirmatoryEDI system.e-mail to| these exporters regarding the (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

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| the IGST amount refunded on exports and the cet IGST amount paid on exports of goods for the period July' 2017 to March’ 2018. In case there are |exports from multiple ports, the exporter is at liberty to choose any of the|ports of export for submission of the said certificate. | | (iv) A copy of the certificate shall also be submitted to the jutisdictional GST office (Central/ State). The concerned Customs zone salprovide the list of GSTINs who have not submitted the CA certificate to the Board by 5 15th November 2018. (v) Non submission of CA certificate shall affect the future IGST refunds of the exporter. (vi) The list of exporters whose refunds have beeh processed as above shall be sent to DO (Audit)/ DO (GST) by the Board. |

B. Cases where there is short payment:

againstInexports cases whereand interstate there is a shortdomestic paymentoutward of cinsuppliesi.e. cumulativetogether, IGSTfor amountthe period paidof July’ 2017 to March’ 2018 mentioned in GSTR-3B is a than the cumulative IGST amount indicated in GSTR-1 for the same period, the Customs policy wing would send the list of such exporters to the GSTN and all the Chief Commissioner of Customs. (ii) E-mails shall he sent by GSTN to each exporter referred in para (i) above so as to inform the exporter that their records are held up ale to short payment of 1GST. The e-mail shall also advise the exporters to observe the pipcedure 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 GA) 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. liv) 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 port of export.

However, where the aggregate IGST refund amount for the said period is more than Rs. 10 lacs, the exporter shall submit proof of payment (self-certified copy of challans) of IGST to the concerned Customs office,at the port of export along with a certificate from chartered Account that the shortfall amount has been liquidated.

(v) The exporter would give an undertaking they would return the refund amount in case it is found to be not due to them at a later date.

(vi) The Customs zones shall compile the list of exporters (GSTIN only), who have come forward to claim refund after making requisite payment of IGST towards short paid amount and complied with other prescribed requirements.

(vil) |The compiled list may be forwarded to Customs policy wing, DO (Audit) and DG (GST). Customs policy wing shall forward the said list of GSTINs to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system. (vill) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31' October, 2018 to the same Customs office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July' 2017 to March’ 2018. A conv. of

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| the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the listlof GSTINs who have not submitted the CA certificate to the Board by the 151h November 2018,

(ix) Non submission of CA certificate shall affect the future IGST refunds of the exporter,

Post refund audit

4, The exporters would be subjected to a post fefund 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 appropriate action.

5. DG (GST) shall send the list of exporters to jurisdictional GST officers (both Centre / State) informing that these exporters have taken benefit of the procedure prescribed in this circular. The jurisdictional GST formations shall also verify the payment particulars at their end.

6. This Circular deals only with the cases where the records have not been transmitted by GSTN to Customs EDI system. Once the records are transmitted by GSTN to Customs System based upon the above mentioned procedure, the usual procedure adopted in case of sanction of IGST refunds would have to be followed. In cases where the errors like SBOOS, SBO002, SBO06 etc are encountered with the records so transmitted, the provisions of Circulars issued by Board earlier shall apply to fthem. 7. Difficulties, if any, may be brought to the 76 ef the ul! sity \\ YAiy as (S.K. DAS)ae2 Principal Commissioner of Customs (G) New Custom House, Mumbai

Copy

to:-

1. The Chief Commissioner of Customs, Zone - |. 2. All the Principal Commissioner /Commissioners of Customs, NCH.

2. All the Additional / Joint Commissioner of Customs, NCH.

3. Federation of Indian Exports Organizations, Mumbai 5. Notice Board.

4. EDI for uploading on website.

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F.No. $/6-B-Misc-152/2018 ICD (M)_(X) Pt-l

F.No. $/6-B-Misc-152/2018 ICD (M)_(X) Pt-l Date.07.2018 | | Public Notice N . 101 (2018 Subject:- Exports Refund Fortnight in ICD in ICD ICD veh from from 16th July to 31st to 31st 31st July 2018 2018 -reg. | | | | All the Exporters, Custom House Brokers dnd Members of Trade at Inland Container Depot Mulund, Mumbai are informed|that, |

Subject:- Exports Refund Fortnight in ICD in ICD ICD veh from from 16th July to 31st to 31st 31st July 2018 2018 -reg. | |

ICD Mulund will be observing “Exports Refund Fortnight” beginning from 16th July 2018 to 315! July 2018 in order to intensify efforts for the disposal of the pending IGST claims for the exports through ICD islands In order to ensure smooth operation of the prescribed procedure, a dedicated cell with e-mail id cfs5190yahoo.com_and phone no. 022-25636749 for the purpose of IGST refund has been ai

Following Officers have been nominated as Nodal Officers to provide assistance to the exporters on all issues relating to |GST Refund:-

1. Shri Anil Kumar Pundir, Asstt. Commissioner 2. Shri Ramesh G. Parab, Supdt. 3. Shri Deepak Kumar, Examiner

• 4, Shri Kuldeep Singh, Examiner Difficulties, if any, faced in the implementation of this public Notice may be brought to the notice of the undersigned.

: \ Ke" (S.K. DAS) Principal Commissioner of Customs (G) New Customs House, Mumbai

• Copy to:-

1. The Chief Commissioner of Customs, Zone-1. 2. All the Principal Commissioner/Commissioner of Customs, NCH. 3. All the Additional/Joint Commissioners of Customs, NCH. 4. Federation of Indian Exports Organizations, Mumbai 5. Notice Board. 6. EDI for uploading on website.

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