Blog Archives

Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat) The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to […]

CBIC allows Officer Interface on permanent basis with fees for resolving invoice mis-match errors

It has been decided as a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee by the exporter. The exporter may avail the facility of correction of Invoice mis-match errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, by following the procedure as provided in the above Circulars, subject to payment of Rs. 1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim.

Sanction of IGST refund where records not transmitted to ICEGATE

Several representations are being received by the Board in respect of IGST refunds which are pending due to mis-match of data between GSTR- 1 & GSTR-3B. The resolution to the above problem was provided by the Board, as an interim measure, vide Circular No. 12/2018-Cus dated 29.05.2018 read with Circular No. 25/2019-Cus dated 27.08.2019 in respect of Shipping Bills filed upto 31.03.2019.

Rectification facility extended to match invoices with shipping bills

Despite wide publicity and outreach programmes to make exporters aware about the need to have identical details in invoices given in shipping Bills and GST returns, it has been observed that a few exporters continue to commit such errors. Therefore, in view of the recent announcement by IIon’ble Finance Minister, giving high priority to the […]

Pending IGST refunds due to mismatches between GSTR-1 & 3B- Reg.

The comparison between the cumulative IGST payments in GSTR-1 and GSTR 3B would now be for the period April 2018 to March 2019 and the corresponding CA certificate evidencing that there is no discrepancy between the IGST amount refunded on exports under this circular and the actual IGST amount paid on exports of goods for […]

Refunds of IGST paid on import in case of specialized agencies – reg

Board has received various representations wherein specialized agencies have raised the matter of refund of IGST paid on imported goods. It has been informed that the specialized agencies are paying IGST on import of goods but the refund of same is not being processed by Customs formations.

Clarifications on Refunds of IGST paid on import in case of risky exporters

Board has received representations wherein various exporters and organisations have raised the issue of repeated opening of export containers for 100% examination related to risky exporters, under the new procedure laid down in Circular 16/2019-Customs dated 17.06.2019. Exporters have taken the plea that their cargo is getting delayed and they have to incur additional costs for carrying out re-packing.

IGST Export Refunds: Resolution of Export General Manifest errors

CBIC Circular No. 01/2019-Customs deals with Errors related IGST Export Refunds and resolves issues in IGST Export Refunds  due to (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. and (iii) Non-filing of stuffing […]

IGST Refund when refund scroll generated for a much lesser IGST

CBIC has been receiving representations where the refund scroll has been 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,

IGST refunds cannot be claimed after claiming drawback

It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition. Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback.

Cost Accountants can issue certificates for Mismatch in GSTR-1 & GSTR-3B

It may be recalled that vide Circular 12/2018-Customs dated 29-05-2018, Board had provided interim solution to the problem faced by the exporters whose records were not transmitted from GSTN to Customs due to mismatch in GSTR 1 and CSTR 3B. The interim solution was subject to undertakings/submission of CA certificates by the exporters as given in Circular 12/2018-Customs and post refund audit scrutiny.

IGST refund: Rectification facility to shipping bills filed upto 30.06.2018

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors vide Circular No. 22/2018-Customs dated 18th July, 2018