IGST Exports Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
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....II COMMISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI-600 027. F. No.: S.Misc.230/2018-EXP.(Air) Dated: 27.10.2018 PUBLIC NOTICE NO. 35/2018 Sub: IGST Exports Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess - Reg. Attention of Exporters / Customs Brokers / Steamer Agents / other Stakeholders a....
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.... same mistake due to which their IGST refunds are stuck and requested for extension of date. Issue has been examined and it has been observed that exporters are committing same mistakes again and again in spite of several sensitization / outreach programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shippin....
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.... 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 IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequ....
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....ble in future for the same mistake for referred shipping bill. Also, Proper Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again. 5. In order to claim the differential amount, the exporter is required to submit a duly filed and signed Revised Refund Request (RRR) annexed to this Public Notice to the Assistant Commissioner....
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