TaxTMI 
TaxTMI 
Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface
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....resentations have been received from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. This Office PN No.49/2017 issued on the basis of CBEC Circular No 42 / 2017 dated 07-11-2017, highlighted the common errors that hindered the sanction and disbursal of refund of IGST paid against exports. Subsequently, Outreach programmes were undertaken and advisories, advertisements and FAQs were issued by Board and Commissionerate to create awareness amongst the exporter community regarding the common mistakes and errors which hold up the refund process. Information is being made available to exporters on a real-time basis with regard to the errors status on ICEGATE....
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....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.e. through Table 9 of GSTR 1 of the following month. ....
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.... GSTIN declared in the shipping bill does not match with the GSTIN used to file the 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-à-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 (EGM). (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. ....
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....er, 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, Board has 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 provided in GSTR 1/ Table 6A are correct though the said details provided in the shipping bill were at variance. It is pertinen....
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....on by the exporter. The officer would 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 would 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 would be disabled in the system to prevent refund against same invoice in future. f. Once refund is sanctioned by the officer, the shipping bills would be available for generating scroll as per normal process. 5. In order to ensure smooth operation of the pres....