we forget to declare igst paid export in shipping bill

[Dhaval Patel]

hello,

we are exporters from gujarat and we exported peanut with payment of igst but we forget to igst amout in shipping bill. so now i can claim igst refund.

[KASTURI SETHI]

Yes. You can get refund of IGST paid. Shipping bill has to be rectified Online rectification is not possible. You may approach Customs Authorities with documentary evidences like return, particulars of IGST debited, tax invoice and shipping bill copies. Concordance report has to be filed with Customs.

Procedure has been laid down in Board's Circular No. 5/18-Customs dated 23.2.18 as amended vide circular nos., 6/18-Customs dated 16.3.18,8/18-Customs 23.3.18,15/18-Customs dated 6.6.18, 22/18-Customs dated 18.7.18 and 40/18-Customs dated 24.10.18.

Go through all circulars.

AI Summary

IGST refund: exporters can seek refund where IGST was paid but omitted from the shipping bill, via Customs rectification. Failure to record payment of IGST in the shipping bill does not bar refund; the shipping bill must be rectified through Customs with documentary evidence including the return showing IGST debit, the tax invoice, and shipping bill copies, and a concordance report must be filed to enable refund under the Board circular framework.