IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess

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....ued by the Commissioner of Customs, Pune and Circular No. 40/2018-Customs dated 24.10.2018 issued by the CBIC, New Delhi. 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. CBIC 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. In this regard, CBIC 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 of....

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.... generated for a much 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 4 above, Directorate of Systems has now provided a facility in ICES for the processing and sancti....

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....once for each 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 come forward for rectification of the mistakes to enable sanction of balance refund amount. Field formations are accordingly requested to give wide publicity to this circular including public notice, publication in local dailies, Customs house website, social media etc. and sensitize the trade and organised outreach programmes with major export associations/ stakeholders within the stipul....