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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....d to 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 correc....
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....errors that 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, advis....
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....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. 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 shippin....