Board's Circular No.32/2017-Customs dated 27.07.2017 –Clarification regarding exports under claim for drawback in the GST scenario

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....ular No.32/2017-Customs dated 27.07.2017 -Clarification regarding exports under claim for drawback in the GST scenario. 1. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is invited to the above mentioned Circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. 2. In this context, the higher A....

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....out jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated ....

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....rom 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding....

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....ty of declarations accepted for disbursing AIR drawback claims has been highlighted in Board's instruction F. No. 603/01/2011-DBK dated 11.10.2013. The said instruction is reiterated for the purpose of audit checks for above cited self- declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about nonavailment of ITC/refund etc....