TaxTMI 
TaxTMI 
Refund of IGST on Export- Invoice mis-match Cases - Alternative Mechanism with Officer Interface
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....o.450/ 119/2017-Cus.IV) on the above mentioned subject matter. 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 programmes have, been undertaken and advisories, advertisements and FAQs have been issued 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 website for registered users. Also the shipping bill wise details are being made available to the Custom House website at www.jamn....
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.... 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. (iv) The analysis of data further indicates that only about 32% records of GSTR 1/ Table 6A have been transmitted from GSTN to Customs. In other words, a majority of refund claims are held up either due to insufficient information or lack of due diligence on the part of exporter while filing GST returns. (v) Exporters are advised to use Table 9 of GSTR 1 of the following month to amend the records of previous month so as to take....
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.... 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: http://www.icegnte.gov.in//Download/New_Registraion_Demo_Updated_APPROVED.pdf Registration Advisory link; http://www.icegnte.gov.in//Download/v1.2_Registraion_APPROVED.pdf Java set up for the. DSC upload: http://www.icegnte.gov.in//Download/JavaSetuoForDSC.pdf Once the registration is obtained, the exporters can chock of IGST refunds associated with their export", and the corresponding error message, if any, This enquiry taken GSTIN Number, Port-code and....
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.... and Customs EDI system and sanction refund in those cases where invoice details provided in GSTR 1/ Table GA are correct though the said details provided in the shipping bill were at variance. It is pertinent to note that refund claims would be processed in only those cases where the error code is mentioned as Further it may also be noted that all refunds Shall continue to be credited electronically through the PFMS system, and no manual payment / cheque should be issued. The procedure for processing of IGST refund claims in these cases would be as follows: a. The exporter shall provide a concordance table indicating mapping between GST invoices and corresponding Shipping Bill invoices, as annexed in support of the refund claim to....
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....ure. f. Once refund is sanctioned by the officers, the shipping bills would be available for generating scroll as per normal process. 5. In order to ensure smooth operation of the prescribed procedure, a Helpdesk at Pipavav has been formed to make trade fraternity aware of the errors/ problems arising while processing IGST refund. Details of venue and officers are as under: Office of the Deputy/ Assistant Commissioner of Customs, Customs House, Pipavav, Tal. Rajula, Dist. Amreli Email id:- [email protected] Contact No.- 02794 305858 Team of officers: (i) Shri Hemant Kumar Meena, Deputy Commissioner (ii) Shri Pravin Gwande, Superintendent, (iii) Shri K.K. Meena, Inspector, (iv) Shri Arvind Kumar Si....