The Government has launched the second “Special Drive Refund Fortnight ”from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29th March an amount of ₹ 5350 crore was sanctioned and during this fortnight over ₹ 7500 crore has been sanctioned. In view of overwhelming response from exporters and pending claims, the period of Refund fortnight is being extended by two more days i.e up to 16th June, 2018.

All exporters whose refunds have been held up on account of short payment are required to make the payment of IGST equal toshort payment and follow the instructions of Circular No.12/2018-Customs dated 29.5.2018.

In IGST short payment cases, small exporters whose aggregate IGST refund amount for the period July, 2017 to March, 2018 is upto ₹ 10 Lakhs are required to submit self-certifiedcopies of proof of payment of IGST to the concerned Customs office at the port of export.  Others arerequired to submit a certificate from a Chartered Accountant including the proof of payment.

All GST refund claimants, whose claims are still pending, are being encouraged to approach their jurisdictional Tax Authority for disposal of their refund claims submitted on or before 30.04.2018. In case the jurisdiction (i.e. Centre or State) has not been defined for a particular claimant, he/she can approach either of the jurisdictional tax authorities.

All claimants may note the refund application in FORM GST RFD-01A will not be processed unless a copy of the application, along with all supporting documents, is submitted to the jurisdictional tax office. Mere online submission is not sufficient.

All IGST refund claimants may register on ICEGATE website, if not already done, to check their refund status. Customs field formations have been informed about the extension of the Refund Drive. Exporters are requested to make the best of this extended drive and avail of the opportunity to get the refunds sanctioned during this special drive.  In case of any problem, exporters are advised to approach the Commissioner of Customs /Jurisdictional Tax Authorities.  The Government is committed to clear all the remaining refund claims filed upto 30.04.2018 are still pending.

GST refund extension: exporters urged to submit IGST payment proof and supporting documents to jurisdictional tax offices promptly. Extension of a special GST refund drive to clear pending refund claims filed on or before 30.04.2018; exporters with refunds held for IGST short payment must pay the shortfall and submit proof - small exporters may provide self certified proof to the Customs office at the port of export, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all supporting documents must be physically submitted to the jurisdictional tax office for processing; ICEGATE registration is recommended to track refunds.