IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess

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....dated 24.10.2018 on the subject. The sane is reproduced for the knowledge and utility of all the stake holders concerned. 2. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. The Board has introduced several options and alternative mechanisms through which various mismatch errors between the Shipping Bill (SB) and GSTR 1 data can be handled in the system. 3. Board has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 22/2018-Customs dated 18.07.2018 respectively wherein an alternative mechanism with an officer ....

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....ch lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made by the exporter/CHA in declaring the IGST paid amount in SB or, b. Cases where Compensation Cess paid amount was not entered by the exporter in the SB along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or, c. Typographical mistake by the customs officer while sanctioning the refund through officer interface. 6 In a bid to provide relief to exporters in respect of categories indicated at Para 5 above, Directorate of Systems has now provided a facility in ICES for the processing and sanc....

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....ach eligible SB to sanction the revised IGST amount. Thus, utmost care may be taken by the exporter while submitting the RRR as well as the sanctioning officer while sanctioning the revised amount as no further provision will be available for revising the refund sanction again. 9. With this facility, it is hoped that the eligible exporters will forward for rectification of the mistakes to enable sanction of balance refund amount. 10. Any difficulties in following this Public Notice may be brought to the notice JC/ADC (Export),Air Cargo Complex. 11. This will be treated as a Standing order for the actions to be taken by the officers in terms of this Public Notice. 12. This issues with the approval of the Commissioner of Customs (....