Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n export of goods under Rule 96 of CGST Rules, 2017. 2. The analysis of the common errors that are hindering the disbursal of IGST Refund has already been discussed in Facility Notice No 25/2017 dated 18.10.2017 issued by this office. But still in many cases, IGST refund for the month of July 2017 could not be disbursed due to errors in EGM/GSTRI Return/Shipping Bills. 3. Circular 42/2017 - Cus deals with further analysis of the common errors that are hindering the disbursal of IGST Refund and the decisions taken to address such errors so that disbursal of IGST Refunds is smooth for the month of July and August, 2017. 4. IGST refunds for the exports of goods in the month of July, 2017: i) Incorrect SB number in GSTR 1 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been manually filed, due to which the system is unable to match the EGM details. Hence, it is informed that all the shipping lines operating in ICDs/Gateway ports file EGM online. All ICDs and Gateway ports have instructed the shipping lines to file supplementary EGM, online for the consignments exported in July 2017 by 31 'October. For subsequent months also, the shipping lines/Airlines must invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, refunds are already being given. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECS have been provided to the Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions. The merchant exporters are advised to take following precautions to avail the benefit of the scheme: i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third Party details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. ii) further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide....