IGST Export Refunds–resolution of errors

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....are getting processed and sanctioned within five days of filing of GSTR-1 and GSTR-3B returns. However, in a few cases, particularly for the LCL cargo consignments originating from ICDs, Export General Manifest (EGM) related errors continue to hinder smooth and automatic sanction of IGST refund claims. It has been observed that the main reasons for such EGM errors still hampering the IGST refund processing are as under: (i) Online filing of both local and gateway EGM not being done on time by the concerned stakeholders, (ii) Mismatch in local and gateway EGM details wherever both are filed online, (iii) Non-filing of stuffing report by the officers at gateway ports for the LCL cargo being consolidated at the gatew....

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.... getting train details in which containers are moving to gateway port, but in any case, before the train leaves for the gateway port. (iii) Non-filing of EGMs clearly indicates non-compliance by the custodian / person in charge of the conveyance carrying export goods, and such failure is liable to attract penalty under the provision of Section 41 of the Customs Act, 1962. 3. Mismatch in local EGM and gateway EGM: (i) One of the major hindrances in smooth processing of IGST refunds for the past period is the problem faced by field formations in gathering information with regard to LCL cargo from shipping lines and custodians. The procedure related to consolidation of cargo at gateway ports has already been prescribed vid....

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....ctice of CLP/CDP appears to have been started only for the convenience of shipping lines/custodians. The accounting of previous containers vis-a-vis new container in case of LCL cargo being re-stuffed at CFS or gateway port is an important event in establishing the linkage between the local EGM and gateway EGM. Circular 55/2000- Cus., dated 30.06.2000 mandating the procedure to be followed at gateway ports or CFSs attached to gateway ports and the originating inland ICDs/CFSs for consolidation of LCL cargo at gateway ports or CFSs attached to such gateway ports is still in vogue and the same has not been dispensed with. (iii) Customs officers in charge of CFSs should provide the list of shipping bills having SB006 error, i.e., EGM ....