Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.

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----- Start of picture text -----<br> x arataa: wurst aryadt Weles, Ae, |<br>lis =. PaneeH saat, Ara TATE, HES, ayprra-370431 i<br>KX. (e a OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS<br>we =o) CUSTOM HOUSE, MUNDRA PORT, KUTCH, GUJARAT} 370 421.<br>treet PHONE [:] [02838-271029] FAX [:] [271162]<br>F. No. VIII/48-33/PN/AG/CHM/2017-18 Date: 10.11.2017<br>PUBLIC NOTICE - 33/2017-18 | bis<br>----- End of picture text -----<br>

Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 | i Attention of all the importers, exporters, customs brokers, and other stake holders is invited to Board Circular No 42/2017-Customs, dated 7th Noverhber 2017; on the above subject. Teas

2 The GST Council in its 22"? Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid: on goods exported in July would begin to be paid and refunds for subsequent months would be handled expeditiously.

and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid: on goods exported in July would begin to be paid and refunds for subsequent months would be handled expeditiously. In line with the government's commitment, :CBEC has already issued suitable instructions to expeditiously disburse the refund of IGST paid on goods exported out of India. Also, with effect from 10th October, 2017; the refund is getting disbursed for the export of goods made in July 2017. In cases where the exporter has filed GSTR 3B and the information furnished by the exporters in the GSTR 1 and GSTR 3B is matching with the details filed by them in shipping bills, the‘ refunds have already been disbursed. But there are many cases where the refund of IGST could not be done due to errors in the EGM /GSTR 1 return/Shippiie Bill. The analysis of the common errors that are hindering the disbursal of IGST réfund,eskyand decisions taken to address such errors are as follows:

A. IGST refunds for the exports of goods in the month of July, 2017: ~ mht i i) Incorrect SB number in GSTR 1 tpt There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way

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rect SB number in GSTR 1 tpt There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way

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out is to amend the GSTR 1(Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill nari In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to p ovide for immediate implementation of this Table so that all such claims can be rocessed once amendment is filed. | ii) Invoice number and IGST paid amount mis-match | : Analysis of data revealed that exporters have quoted differeitt invoice numbers for GST and Customs purposes. Also, IGST paid amount dle 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 ear may take care to ensure the details of invoice, such as Invoice number, IGS} paid etc, under GSTR 1 and shipping bill match with each other. Bey iii) EGM Error Hae | Due to either mismatch in information furnished in Export Genera Manifest (EGM) vis-a-vis shipping bill or non-filing of EGM in certain cases, the co pliance of ‘exported out of India’ requirement in Rule 96 (2) of Central Goods and ae Tax (CGST) Rules, 2017 remained unfulfilled.

is-a-vis shipping bill or non-filing of EGM in certain cases, the co pliance of ‘exported out of India’ requirement in Rule 96 (2) of Central Goods and ae Tax (CGST) Rules, 2017 remained unfulfilled. It is also noticed that Gateway E iM in’ case ofunablemanytoICD'smatchShippingthe EGMBillsdetails.have beenHence,manuallyit is herebyfiled, dueagainto directedwhich the Visystemall theis shipping lines operating in Custom House, Mundra (CHM) shall file EGM online. Board has already directed that all the shipping lines are eau to file supplementary EGM online for the consignments exported in July 201 by: 31st October.not compliedIf anywith the shippingaforesaid requirement,lines operatingtheyin Customare requiredHouse,to ensureMundrathat) oethey haveshall file supplementary EGM online for the consignments exported in July 2017 latest by 15° November 2017. For subsequent months also, shipping lines operating in Custom House, Mundra (CHM) must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary GM have been filed successfully, refunds have been either given or under process for quick disbursement. | nh iii) Wrong Bank Account given to Customs | bith | In some cases, bank account details available with Customs L been invalidated by PFMS. Reports on such accounts / IECs have been uppecied [et homepage of CHM website (in the section “What’s New” under heading /‘Accounts |

unt details available with Customs L been invalidated by PFMS. Reports on such accounts / IECs have been uppecied [et homepage of CHM website (in the section “What’s New” under heading /‘Accounts |

details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)”), [detail available at http://www.mundracustoms.gov.in . Exporters are again advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Attention of exporters is also invited to Public|Notice No 29/2017-18 dated 12.10.2017 on the said subject. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.

B. IGST Refunds for the export of goods in the month of August, 2017:

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GSTN has provided the utility to declare Table 6A in GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would, be possible to sanction refunds for the exports made in August 2017. This Public/Trade notices is being issued to emphasize the need to fill Table 6A online by exporters to claim refunds against exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE Website, so that they can ensure filing of their Table 6A without any error. All necessary steps may be taken by exporters so that the common errors, that hindered disbursal of IGST refunds in July are not repeated in subsequent months.

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by exporters so that the common errors, that hindered disbursal of IGST refunds in July are not repeated in subsequent months.

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3, The GST council in its 22" meeting has also approved the GST rate of 0.1% for for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017-UT GST (Rate}, all dated 23rd October, 2017 have been issued to that effect. The said} benefit ‘is subject to the conditions mentioned in aforementioned notifications. The!merchant exporters are advised to take following precautions to avail the benefit. of the scheme: i = ane a

• 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 be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details; would be printed in the shipping bill copies for fulfilment of the notification conditions.

• ii) Further in case of an export consignment containing multiple stipplies! by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. i

ies! by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. i

• iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place af business

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i or registered additional place of business shall be deemed to bea "registered warehouse". igh | iv) Registered recipients (Merchant exporters) may, if required exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. | 4, eee d Difficulty if any, may be brought to the notice of the Deputy /; Assistant Commissioner of customs (Drawback or EDI) in person or through email on} email ids. mundradbk@gmail.com or edimundra@gmail.com. ! 4

(Sanjay unlat Agarwal) Commissioner of Customs| |

Copy to:-

1. The Chief Commissioner of Customs, Gujarat Zone, Ahmedabad. j 2. All the Additional Commissioners of Customs, MCH. | 3. All the DC/ACs, MCH. i ae 4. Mundra/Kandla Custom House Agent Association. 6.5. All Trade Associations. ae aeee Adani Port & SEZ Limited, MICT Terminal :

2. EDI Section Section for uploading on website. uploading on website. on website. website. Yi 8. Notice Board. { bij |

3. EDI Section Section for uploading on website. uploading on website. on website. website. 8. Notice Board.

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