TaxTMI 
TaxTMI 
Refund of IGST on Export- Invoice mis-match Cases –Alternative Mechanism with Officer Interface
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....IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface - Reg. Kind attention of Exporters, Importers, Customs Brokers, Trade, Shipping Lines/Shipping Agents and all other Stake Holders of Customs, Gujarat Zone is invited to Board's Circular No. 05/2018-Customs dated 23.02.2018 issued vide F.NO. 450/119/2017-Cus-lV by the Director (Customs), CBEC, New Delhi on the above Subject. 2. Earlier CBEC has issued Circular No 42/2017 dated 07-11-2017 which highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequent to the said Circular, outreach programme have been undertaken and advisories, advertisements and FAQs have been issued....
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....nbsp; through amendment process of GSTR 1 i.e through Table 9 of GSTR 1 of the following month. (iii) The aggregate IGST paid amount claimed in GSTR 1 or Table 6A should not be greater than the IGST paid amount indicated in Table 3.1 (b) of GSTR 3B of the corresponding month. This check is put in the GSTN system to ensure that the refund claimed is not more than the IGST paid by the exporter. Analysis of GSTN return data indicates that this condition has failed in a large number of cases, consequently, the information filed by exporters is not forwarded to Customs by GSTN. In these cases also, e-mails have been sent to exporters asking them to correct their records through amendment process of GSTR 1 i....
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....e corresponding GST Returns (c) the most common error hampering refund is due to mismatch of invoice number, taxable value and IGST paid in the Shipping Bill vis-å-vis the same details mentioned in GSTR 1/ Table 6A which is the most common error hampering refund. Another reason attributable to carriers is the non-filing or incorrect filing of electronic Export General Manifest (ECM). (viii) Exporters are advised to track the refund status and errors pertaining to their shipping bills on the ICEGATE website. The registration process demo, advisory and the needed IT configurations are hosted on the ICEGATE website under the following links. Registration Demo link: https://ww....
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....orters may take due care to ensure that the details of invoice such as invoice number, taxable value and IGST paid mentioned in GSTR 1 and shipping bill match with each other and the invoice issued is compliant with the GST Invoice Rules, 2017. 4. Recognizing that invoice mis-match has been the major reason why the refunds have been held, it has been decided to provide an alternative mechanism to give exporters an opportunity to rectify such errors committed in the initial stages. This envisages an officer interface on the Customs EDI System through which a Customs officer can verify the information furnished in GSTN and Customs EDI system and sanction refund in those cases where invoice details ....
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..... After determining the correct refund amount, the officer needs to enter the same into the Customs EDI system. The officer has the facility to edit the IGST paid details in case of short shipment or incorrect calculation by the exporter. The officer shall complete the verification by accepting or rejecting or amending the same. d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. e. Invoices in any particular GSTR 1 where refund is sanctioned shall be disabled in the syst....
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....mapping between CST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to the designated officer(s) at Customs parts/ICDs/Air Cargo Complex from Where exports took place, 7. The aforesaid procedure for refund of IGST paid on Export Good is available only for Shipping Bil\s filed till 31st December 2017. 8. Difficulty faced may please be brought to the notice of the undersigned. (Sanjay Kumar Aggarwal) Commissioner Annexure A The Concordance between GST Invoice and Export Invoice declared in Shipping Bill is as follows: Name of the Exporter: - GSTIN:- Port Code : SB No: SB Date: Conco....