TaxTMI 
TaxTMI 
TaxTMI 
Refunds of IGST on Export-Invoice mis-match Cases-Alternative Mechanism with Officer Interface
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....Board of Excise and Customs, New Delhi regarding Refunds of IGST on Export - Invoice mis-match Cases - Alternative Mechanism with Officer Interface. 2. The CBEC has received numerous representations from exporters / trade associations seeking resolution of various problems which have hindered the sanction of refund of IGST paid on exports. 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 programs 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 ....
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.... Customs by GSTN. 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. (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.l(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 I 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 th....
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....hat are committed by the exporters are (a) incorrect Shipping bill numbers in GSTR 1 (b) GS TIN declared in the shipping bill does not match with the GS TIN used to file the corresponding GST Returns ( c) the most common error hampering refund is due to mismatch of invoice number, taxaple value and IGST paid in the Shipping Bill vis-a-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 I hereby advised to track the refund status and errors pertaining to their shipping bills on the ICEGA TE website. The registration process demo, advisory and ....
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....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. Further on recognizing that invoice mis-match has been the major reason why the refunds have been held, Board has provided 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 w....
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....porter, The officer shall complete the verification by accepting or rejecting or amending the same. d. Once all I 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 system to prevent ref1nd 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. 6. It is once again advised that Exporters may ensure careful and correct filing of....