Sanction of pending IGST refund claims

were . SS Sa ee, \ DO oe pyres >yols[NeS®] =[ X] Cy bd ow wine 'e CON hove act a WwOpecr- Senctior of cencdirg 1GS? worn. ‘ geen = POO Vve no? been hongmitted from ine GSINa feyt OSne8 in— 4 ’ " } »WO> > Pesls . 2 -" 4 -— ~~ ~ = wv - a _ a Sst Pa) ¥ “J . egorang sONCIO sptai a we system tronsmittes fom 2 aii ~ eteved tam the sectionsa ryurroer7[SSS] => —-oF econeoange eseon OF$O. Ns"pheEe. BOSane”wgaePOS“OveD VES‘veeAh eredFOHKITR. fonc!ta ‘ . " . ee it on GIOrs Frorr - a” as “Owever tere g 5? a we ee ™ -_af OS were . a : _—e gaa as wr” GSis ow 4 A VOldotenhex =o ed in the mncronce OSS™ * _. sonchone wane os oee OduC COMSSeaemem cysternoeUSeh to anensureOSmnt COUtneEN.refundtHeTT GSTcscimedCOME?paid OFDY. #h@TntheOXDOrthos@xporterfailedGoodsGood:|[TableInin onyony44].porficuiorportHowever.UWwOver, mon!Garccote < dD)? s nor = = _ c emat this VOICF ~ US Oreo mM number of Coses tact by GSIN NGS FEVOE™ ” ore ne received om ~s22 exporters Coupled with the cnolvss o! 9 PecreseVior = ~ a. sorters have committed mste Z =e me ee SIN adico’s3 eng? one eN - s Hove Co ed mtokes whit octs receve™ peenesy s noe He|en aosevee not the exporters hove inodvertentiy fling GSTR-| Ss on export supplies & IGST DGid on interstate domestic outworc mis-deciored IGS! PO ag The exporters have also in certain coses short poid IGST vissusoies while Bling SO!" gsiri. As a result OF nese mismatches in the amount of news— MET arobiityexportcecegoods between eenGSTR-!+ and GSTR-38, the tronsmissionsmission ofof recorecords saOsGSIN nnto nrocessed.Customs EttTheorproblem© is compounceduneed byby theine foci that the facility: to Soe ece7a[2-36][in][ SUDSee~e”] oous![Ge] in suosequent months is nok gvaladlé In G Cases. 4“ nvv i ewewof theRN. above fol owing: aprocedurea§ DEINeeprescribedee to overcome the nerries as refund blockcage- This would be on menm sowuTion suojeci to undertakings problem of re blockcg ee sie he hee ; ” ueian of CA certificates by ine exporters as given below and posi rerune oud SUD aso! AR Co lmewive $ scrutiny. Tne proposed procedure Is os under. h. Cases where there is no short payment: The Customs policy wing would prepore G list of exporters whose Cumulative \GST omount paid against exporis and interstate domesiic ouiwerd supplies, for the perioc july 2017 to March’ 2016 mentioned in GSTR-38' is greater thon or equal to ine cumulative IGST amount indicated in GSTR-1 for the same period. Customs policy wing shall send this list fo GSTN. (ii) GSTIN shall send a confirmatory e-mail fo these exporters regarding ine transmission of records to Customs EDI system. ' . (ii) | The exporters whose refunds are processed/ sanctioned would be required to suomit a certificate from Chartered Accountant before 31st October, 2018 to ine Pictame affice at the nart of exnort fo the effect that there is no discrepancy between Scanned by CamScanner

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mor” -¢ ngretundesjuly 2017On @70004:tor eeao Soacto! leneIG%I[Pa] - tt OAS OF OHO oF gore of ait face 6 ae iin Py 2010 _ oie 6 are a90cr's Wore; : _ y eon"? 5c ChOOte ory of EPO" Of @rDorl tor sorrinuics Pig fi tone[the] Jer ot ne certificate SMa! on pe§ orTIttes[to] ce ned tne CA COmtiicate 1S tne Boog py MO 15th Noverntoer ik — a Not syom 55 on of CA certificate tno offect ine fut 7a GS! retiorre of Fe exooteene bs! of exporters wnose refunds nove peen OCGiteS C1eeObove Ho! Oe 1°" P vy nsDO (GST) By ne Boord +o pO jue" s. coses where there Is short payment: in coses Where tnere is 0 SNOt Payment of G57 Le. curnviative GST omoun! Os 4 exDor's ond inters(ate SOMEstic outword supolies toge'ne io tre of on au agonst EPS" 4 2018 mentioned in GsTR-36 © els thon the cumuiative IGST amount wane . gstr-! for ine some period, tne CUSTOMS POTCY NG WOU send tre ist o no ners to tne GSTN and Of tne Chief Commissioner of Custorns such exer”- amas snoa he sent by GSTN to each exporter referred in pors fi) cbove 10 0% '9 : _ exoote! sao? thew records cre nelc uo Cue to snort poyment of 1GST. The e- nfo en advise the exporters to observe tne procedure under ins cro oO | sncwnCovexportersve WOUIS have to make the poyment of IGST eaucl to tne snort =) 1 gsix 38 of subsequent months so 95 10 ensure that the total IGST refund payment 7 in the Shipping Bil/GSTR-1 [Table GA} is paid. The proof of poymen' we aaa od to assistant/Deputy Commissioner of Customs in charge of port for pa “exports were mode. In case there ore exports from mu tiple ports. *ne were ee ot sberty to. choose ONY of the ports of export. exoor'= a uanc) of IGS : Oo where ie(tv) wrere ine cagregate IGST refund amount for ine scid period is upto FS. *¥ oc ayoote! choi submit proof of poyment (self-certified COPY of challans}) oF "+ ar the concemesd Customs office at the port of export. aaqymen ws ew unwever, where the aggregate IGST refund emount for the said period is MOS — ae 10 loes, the exporier sholl suomit proof of poyment (self-certifies copy oc chosions) of IGST to the concerned Customs office at the port of export clong with o certificate from chartered Account that the shortfall amount has been liquidates. (vy) ‘The exporier would give an undertaking iney would return the refund amount in cose it is found fo be not due fo them at a later date. (vi) The Customs zones shall compile tne list Of exporters (GSTIN only), who hove come forward to claim refund after making requisite payment of IGST towards short poid emount anc complied with otner prescribed requirements. + + . . (vii) 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 GSIN. On receipt of ine list of exporters from Customs policy wing. GSTN shall transmit the records of those exporiers to Customs EDI system. (vii) The exporters whose refunds are processed/ sanctioned as above would be required to submit another certificate from Chartered Accountant before 31' October. 2018 io the same Customs office at the port of export to the effect that there Is NO discrepancy beiween the IGST amount refunded on exports and the actual |GST "nt anid an avnare af anads far the neriod Julv’ 2017 to March’ 9018. A CanV. af

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noale shall also be submitted te Ihe jurisclle Here NN ysy ott ‘ eecened Customs zone shall provide ihe "|r SSTINs Whig he ontiey "\ een certificate to the Board by the 151) NovemMHer 2018, NE NON guy nite fix) Non submission of CA certifleate shall affpe! the NW1Ure IG exporter. tunes ot 4 "4 Post refund audit 4. The exporters would be subjected to a post | efu.ae ine “AAO G51 Jey (Audit)' shall include the above referred GsTINS folk 8 Audit Under thy oo oe The f ; jan Oo $6 Units mMeary 7 ISN Nyy, inclusion of IGST refund aspects In Audit P cost TOfUNS to the 6. ed by be (Audit). In case, departmental Audit detects . pe communicated (ota UNvcheyy this procedure, the details of such detections meY 9 the COoNnCarners GST formations for appropriate action. iaciettonsl ox 5. DG (GST) shall send th@ list of exportersrakento] Kenefit of: the |procegofficers (both Centre19 / State) informing that these exporters have ng shall also verity the payment mibed in this circular, The jurisdictional GST formatlo M particular, at their end. é. ith the cases WNere the records have not been This Circular deals only W savers once the records are transmitted by GST transmitted by GSTN to ealeilatid chose mentioned procedure, the usual procedure to Customs System based pipes -etuinds would Have to be followed. In cases where theadopted jin case of sane tion o706 etc cre encountered with the records so transrnittecdd,. errors like SBO05, SB002. SB d earlier shall apply to fern. the provisions of Circulars issued by Board 6 7 Difficulties, if any, may be brought to Ind 2 ny’ eg L) tee (S.K. DAS) 2 (17 Principal Commissioner of Customs (G) New Custom House, Mumbal

• 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.

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