GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREV.), WEST BENGAL
CUSTOM HOUSE, 3RD FLOOR : 15/1 STRAND ROAD :KOLKATA-700001
Phone (0133)2230-8658: Fax: (033)2230-7630: E-mail: email@example.com
Attention of the Exporters, Custom House Brokers. all Carriers/Shipping Lines/Steamer Agents and all Members of Trade is directed towards Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. Board’s Circular Nos 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 12/2018-Customs dated 29.05.2018, 15/2018–Customs dated 06.06.2018, Circular No 22/2018-Customs dated 18.07.2018 and Circular No. 40/2018-Customs dated 24.10.2018 are also be referred on the above subject.
2. In continuation of the above referred Circulars, exporters are requested to advise their respective Shipping Lines to file the EGM correctly before the departure of the vehicle. In the event of EGM errors, the Shipping Bill generated in the IGST Temporary Scroll will not be migrated to final Scroll. Unless, the Shipping Bill figures in the final Scroll of IGST, the exporters will not be able to get IGST Refund credited to their Bank Account.
3 . The list of exporters and their Shipping Bills having EGM/Stuffing errors (SB002) is enclosed as Annexure-B for information of the concerned exporters.
4. The exporters may approach the Customs Office of the respective place of export for issues related to EGM Errors.
5. A list of exporters and their Shipping Bills having ‘Invalid Invoice Number Error’ (SB005) is enclosed herewith as Annexure-E.
6. The exporters who have not yet submitted their documents as per Circular Nos 05/2018-Customs dated 23.02.2018 and Circular 08/2018-Customs dated 23.03.2018 are once again advised to submit self-certified copies of relevant GSTR1/ Table 6A, GSTR 3B and Concordance Table indicating mapping between GST invoices and corresponding Shipping Bill invoices in support of the refund claim.
7. Circular No. 40/2018-Customs dated 24.10.2018 applies to cases wherein the exporters have received less amount of IGST Refund than the IGST paid in GST Returns The exporters can claim the differential amount by submitting a duly filled and signed Revised Refund Request (RRR) to the Assistant/Deputy Commissioner, IGST Refund Cell (CCP), Custom House, Kolkata. 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.
8. Solutions have also been devised for IGST refunds held up on account of SB003 This error occurs when there is a mismatch between GSTIN mentioned in the Shipping Bill vis-a-vis GSTR-1/GSTR-3B filed. A list of exporters and their Shipping Bills having ‘SB003 Error’ is enclosed herewith as Annexure-C.
9. The facility to process Shipping Bills manually with Officer Interface for Errors SB003, SB005 was given vide Circular Nos. 5/2018-Cus, dated 23.02.2018, 08/2018-Cus, dated 23.03.2018, 15/2018-Cus, dated 06.06.2018 and 22/2018-Cus, dated 18.07.2018 where the same had been filed upto 06.2018. Such facility was extended vide Circular No. 40/2018-Cus dated 24.10.2018 to the Shipping Bills filed upto 15.11.2018. Considering the representation of the exporters, CBIC has further extended such facility, vide Circular No.26/2019-Cus, dated 27.08.2019, to the Shipping Bills filed upto 31.07.2019. Stakeholders should be aware about the correct procedure for claiming IGST Refund so that repeated errors are avoided/minimized. Supplementary IGST refund claims would also be available only for cases where less IGST refund has been sanctioned than what has been claimed for.
10. a list of Shipping Bills having ‘Errors in Shipping Bills details’ (SB001) is enclosed as Annexure-A. This error occurs mainly due to error in Shipping Bill Number or Date in GSTR-1. Hence. the concerned Exporters have to rectify their GSTR-1 Returns for IGST Refund.
11. Also a list of Shipping Bills having ‘Errors in Shipping Bills details’ (SB006) is enclosed as Annexure-F. This error occurs if the gateway EGM is not filed electronically or it contains some error. It is noticed that gateway EGM in case of many ICD Shipping Bills have been manually filed, leading to such refunds not being The exporters are advised to approach their Shipping Lines to file the EGMs electronically.
12. The exporters may approach the IGST Refund Section (CCP), 2nd Floor, Custom House, Kolkata for issues related with IGST Refund. The contact No. is 033-22133003 and email address is firstname.lastname@example.org.
13. The exporters should submit the details for reconciliation and rectification to the IGST Refund Cell (CCP).
14. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned.
Principal Commissioner of Customs (Prev.)