Advisory on points to be checked for refunds under Rule 96 of CGST Rules 2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
OFFICE OF THE CHIEF COMMISSIONER, GST & CUSTOMS, PUNE ZONE
GST BHAVAN, 41-A SASOON ROAD, PUNE-411 001
e-mail : firstname.lastname@example.org
Phone : 020-26051800, Fax : 020-26051801
File No. VI/1-52/CCO/GSTN-ADVSRY/2017
Pune Date : 06.11.2017
Pune-I, Pune-II, Kolhapur, Goa,
Pune Customs, Goa
Sub : Advisory for “while filing Refund claims arising out of Export of Goods”— Reg.
Kind attention is invited to the advisory for Refund of IGST paid on Export of Goods under Rule 96 of CGST Rules, 2017 which are as follows:-
1. Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned in the Tax Invoice.
2. Filing of Export General Manifest (EGM) is mandatory for Processing of Refund claim. If the Export is taking place at an ICD, then the Export General Manifest (EGM) is tiled not at the ICD but at the Gateway Port by the concerned Shipping Line or Airline. In this regard, proper follow up has to be done with the Shipping Line or the Airline that whether the electronic EGM has been tiled or not. Further, the particulars mentioned in the EGM should match with those mentioned in the Shipping Bill, else mis-match may lead to delayed processing of Refund claims. Special attention should be given to particulars like Shipping Bill No., Container No., Invoice No. as key particulars are matched between Customs data & GST Front End data, before processing of Refund.
3. In case of Exports which have already taken place, and where the EGM has not been filed electronically, but has been filed manually, a Supplementary EGM in electronic format will have to be filed for processing of IGST Refund.
4. In cases where the goods have left lCD through Train, the details of the Export goods should be entered in the Train Summary, which should be duly filed in electronic format by the Custodian. Else, if the goods have left the ICD through road, then the Transhipment Permit (TPP) for the same should be duly filed by the Custodian in electronic format. The same should be duly followed up by the Exporter.
5. Valid Return (with Tax dues paid) has been furnished in Form GSTR-3 or GSTR-3B.
6. Details of the export have been mentioned in the Column-6A of GSTR-1 filed.
7. Correct Bank Account Details and IFSC Code should be furnished with Customs and GSTN.
CCO, Pune Zone