CBIC extends rectification facility to avail IGST refund for shipping bills filed up to November 15, 2018.
Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No 40/2018- Customs dated 24th October, 2018 to provide the extension for IGST Refund on exports through the officer interface mechanism in cases of invoice mismatch due to SB005 error and the procedure where the refund has been generated for a much lesser IGST amount than what has actually been paid against the exported goods.
Key points of the Circular are:
- The facility to avail IGST Refund on exports through the officer interface mechanism in cases of invoice mismatch due to SB005 error has been extended for shipping bills filed up to 15th November, 2018. However, the exporters shall have to take care to ensure that the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other.
- The Directorate of Systems has now provided a facility in ICES for the processing and sanctioning of the eligible differential IGST refund in the following cases, where the refund has been generated for a much lesser IGST amount than what has actually been paid against the exported goods:
- Errors made by the exporters/ CHA in declaring the IGST paid amount in Shipping Bill or,
- Cases where Compensation Cess paid amount was not entered by the exporter in the Shipping bill 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,
- Typographical mistake by the customs officer while sanctioning the refund through officer interface.
- The facility would be officer interface based and would be available only for cases where Shipping Bills have been filed till 15th November, 2018. However, exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill.
- In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC.
- A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only.
- It may be noted that only those SBs which have already been scrolled shall be available in this facility. Further, this facility can be used only 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.
For more information please refer the attached circular