TaxTMI 
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TaxTMI 
Frequently asked questions (FAQs) related to IGST Refunds
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....h processing of refund of IGST paid on exports. 3. Difficulty faced, if any, may be brought to the notice of the undersigned. (N. PADMASRI) COMMISSIONER OF CUSTOMS CHENNAI-VII ============= Document 1 Frequently Asked Questions on IGST refunds on goods exported out of India Q.1 What is zero rated supply under GST? Ans. Under GST, 'exports, and supplies to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the entire supply chain of a particular supply is tax free, i.e., there is no burden of tax either on the input side or output side. Q.2 What are the options for getting refunds for persons making zero rated supplies? Ans. As per Section 16(3) of the IGST Act, 2017, a registered person making a zero- rated supply is eligible to claim refund in accordance with the provisions of Section:54 of the CGST Act, 2017; under either of the following options, namely:. (1) He may supply goods or services or both under bond on letter of undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; ....
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....reasons for data not being transmitted from GSTN to Customs 'system? Ans. It has been observed that a number of records have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN. It is understood that cases where such validations fail are on account of: . (1) Both GSTR 1/Table. 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply. (ii) Invoices provided in Table 6A of GSTR 1/1E are incomplete, a.g., details of shipping bill and port number/code are not mentioned. (iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/1E of the same period. The claim cannot be more than that of the amount of IGST paid. Q.9 What steps are to be taken in cases of errors mentioned above and who should be contacted in such cases? Ans. Correction of errors need to be done in the GST return filed. Table 9A has been provided to carry out those corrections. If the exporter finds that even after the correct filing of return, their shipping bills do not reflect in Customs systém (reflec....
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....has to approach their shipping line/airline/carrier to file the EGM • Document 4 immediately. Q. 14 What should be done for error code SB0037 Ans. This error occurs when GSTIN declared in the SB does not match with the GSTIN mentioned in the corresponding GST return. In this case too, the exporter has to make necessary changes in GSTR 1 by use of amendment Form 9A. Exporters should note that there is no provision of amendment in the shipping bill once the EGM is filed. Q. 15 What should be done for error code SB004? Ans. This error occurs due to duplicate/repeat transmission of shipping bill invoice record from GSTN. The previous transmission would have already been validated for IGST refund by ICES. Q. 16 What should be done for error code SB005? Ans. This is the most common error committed by the exporters, which occurs due to mis-match of invoice number as declared in the invoice table of the shipping bill and that declared in the GSTR 1 for the same supply. This can happen due to: (i) Typographical mistake while entering data in GSTR 1 or the SB. (ii) The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting i....
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....ion status for his SBS after logging into ICEGATE website. This report shows the response/error code for each of his SBs wherever data has been received from GSTN. The exporter also has the option to view the SB details relevant for IGST validation on the ICEGATE website. The exporter can view this while filing the GST retums and ensure that the details are entered accurately in the returns. as well so that no mis-match occurs. + (II) In case, the exporter's account is not validated by PFMS, he may approach jurisdictional Customs Commissionerate with correct account details and get it updated in ICES. (iv) If the exporter is not getting the refund due to suspension/alert on his IEC, he may clear his dues or submit e-BRC and have the suspension revoked. Q. 19. The shipping bill has been transmitted by GSTN to Customs and there is no error In the refund claim. But still the refund has not been received in the bank account. Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs databases. This code implies that the SB is ready for inclusion in the IG....