Executive Summary- Timely refund mechanism is most essential in tax administration. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime. One of the major categories under which claim for refund may arise would be, on account of exports. All exports (whether of goods or services) as well as supplies to SEZs have been categorised as Zero Rated Supplies in the IGST Act, 2017.
Refund of IGST paid on Export of Goods is the easiest and simplest form of Refund Application. However refund of many exporters have struck. Mainly issue arise due to technicalities involved in filing of GST returns, lack of knowledge in MSME exporters about manner of filing of Returns etc. Further, due to mismatch in data filed in Shipping bills & GST Invoices certain issues have arise. Exporters are unable to get them rectify due to distance involved to approach Custom Ports of Exports. Few of the difficulties faced have been discussed in the article.
Refund on account of Zero Rated Supply
“Zero rated supply” under Section 16 of the IGST Act, 2017 means any of the following supplies of goods or services or both, namely:
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
On account of zero rating of supplies, the supplier will be entitled to claim input tax credit in respect of goods or services or both used for such supplies. Every person making claim of refund on account of zero rated supplies has two options.
1. Export under Bond/ LUT and claim refund of accumulated Input Tax Credit
2. Export on payment of integrated tax and claim refund thereof as per the provisions of Section 54 of CGST Act, 2017. {Section 54(8)(a)}
In this article, we will be discussing Procedure of Refund of IGST Paid on Export of Goods & resolution to practical difficulties being faced.
Filing of Application for Refund of IGST Paid on Export of Goods
As per Rule 96(1), The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) Exporter has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Since the system of filing of return in FORM GSTR-3 has not started so far, the refund of integrated tax on export of goods would be granted based on FORM GSTR-1 and FORM GSTR-3B for the time being.
No Requirement of RFD-01
As per Rule 89(1), General Application form for claiming refunds RFD-01 is not applicable for claiming refund of IGST paid on export of goods
Processing of Refund Application
As per Rule 96, the refund of IGST paid on export of goods is processed and disbursed by Customs. For processing such refund, GST system transmits invoice level data of Table 6A in GSTR 1 to the System designated by Customs subject to the following validations:
1. GSTR-3B is filed for the corresponding period, with admitted tax liability under Table 3.1(b);
2. Export invoices are submitted in GSTR-1/Table 6A thereof and have correct shipping bill number, shipping bill date and port code;
3. The admitted tax liability of IGST under table 3.1(b) of GSTR-3B, is equal to, or greater than, the IGST amount claimed to have been paid under Table 6A of GSTR-1 of the corresponding period.
The system designated by the Customs,after confirmation that the goods covered by the said invoices have been exported out of India, shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
Thus, Refund claim requires accurate filing of:-
1. GSTR – 1 by Exporter
2. GSTR – 3B by Exporter
3. Export General Manifesto by Shipping Company
IGST Refund not allowed in certain cases
Rule 96(9) has been inserted, w.e.f 23.10.2017, in CGST Rules, 2017 vide Notification no.75/2017-Central Tax dated 29.12.2017 so as to provide that the refund of integrated tax paid on export of goods or services is not permitted to such persons who have received supplies on which the supplier has availed the benefit of:
(a) Deemed Exports under Notification No. 48/2017 dated 18-10-2017 (i.e. Supply against advance authorization or EPCG license or supply to EOU/EHTP/STP/BTP)
(b) Concessional Tax @ 0.1/0.05% under Notification Nos.40/2017-Central Tax (rate) and 41/2017- Integrated Tax (Rate)
(c) Import without payment of IGST under advance authorization [Under Notification Nos. 78/2017-Customs and 79/2017-Customs]
Issue involved in Processing of Refund
Although, Refund of IGST paid on Export of Goods is the easiest and simplest form of Refund Application, still certain issues may arise as follows:
Case 1:Non Filing of GSTR-1 / Table 6A of GSTR-1 / GSTR 3B
Refund can’t be processed unless GSTR-1/Table 6A of GSTR-1 and/or GSTR-3B are filed.
Resolution: Ensure Filing of GSTR -1 & GSTR 3-B.
Further, Exporters having turnover below 1.50 crores may voluntarily opt for Monthly Filing of GSTR-1 for getting Refund quicker.
Case 2: Incorrect Filing of GSTR-1
Detail of shipping bill and port code not mentioned in Table 6A/GSTR-1.
Further, some taxpayers who had filed GSTR 1E (Table 6A) with deficiencies, due to which their refund of IGST paid on export were not processed, subsequently, filed GSTR 1 with corrected data of Table 6A. However, such data was not allowed to be integrated again in Table 6A because the taxpayer had already filed his GSTR 1E (Table 6A).
Resolution: Amend Table 6A data through Table 9A of subsequent GSTR 1.
Exporters need to provide Complete and Correct Data while filing Table 6A of GSTR-1 as under:
1. Invoice No. and Date (Tax invoice and not commercial invoice).
2. Select from drop down list (WPAY- with payment of tax)/WOPAY-without payment of tax. (Invoices selected as WOPAY are not eligible for refund from ICEGATE)
3. Shipping Bill No. & Date.
4. Six Digit Port Code should be mentioned correctly.
Port code is alphanumeric six characters code as prescribed by ICEGATE. Port codes are available at ICEGATE under https://www.icegate.gov.in/SMTPList.html. Invoices, which don’t have these details, shall not be sent to ICEGATE for further processing, because such invoices are treated and export of services.
5. Invoice Value: It is the total value of export goods covered by the invoice including of tax and other charges, if any.
6. Taxable Value: It is the value of goods, on which tax is paid. (Value net of tax).
7. Tax Paid IGST, only in case, where the export is done on payment of IGST.
8. While using offline tool for GSTR 1, the date format isdd-mmm-yyyy e.g. 15th Jun 2019 will be written as 15-Jun-2019 and not like 15/06/2019.
Case 3: Incorrect Filing of GSTR 3B
a) IGST paid in Table 3.1(b) of GSTR 3B is lesser than total IGST claimed in Table 6A of GSTR-1 for the same period. It is one of validation check by GSTIN that aggregate IGST paid amount claimed in Table 6A of GSTR-1 is not higher than IGST paid amount indicated in Table under column 3.1(b) of GSTR-3B of corresponding month.
b) Total IGST, payable through export invoices specified under Table 6A of GSTR 1, is not specified correctly under Table 3.1(b) of GSTR3B and incorrectly mentioned under Table 3.1(a) [domestic supplies] i.e. While correct details of exports have been declared in Table 6A of GSTR-1, in GSTR-3B, export data has been disclosed as domestic supplies.
Resolution:
Exporter can quantify the difference in GSTR 1 & GSTR 3B by downloading “Exports Ledger” available at GST Portal.
Login to www.gst.gov.in
Navigate to Services > Refunds > Status of invoice data to be shared with ICEGATE> View Export Ledger> Download CSV
GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on net basis along with the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be. Following adjustments may be required to be done:-
1. If IGST paid has been reported in GSTR-3B in 3.1(a)[domestic supplies] instead of 3.1(b)[exports] and IGST shown to have been paid under Table 6A of GSTR 1 of that tax period, appropriate adjustment may be done in subsequent month.
2. If IGST paid on exports has been declared as ZERO in Table 3.1(b), whereas, IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, the correct amount can be declared and offset while filing GSTR 3B of subsequent tax period.
3. If IGST paid on exports declared in Table 3.1(b) is lesser that the total IGST shown to have been paid under Table 6A and Table 6B of GSTR 1, differential amount of IGST can be paid through GSTR 3B of subsequent tax period.
While making adjustment in the output tax liability or input tax credit, there can be no negative entries in the Form GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in Form GSTR3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed.
Where adjustments have been made in Form GSTR-3B of multiple months, corresponding adjustments in Form GSTR-1 should also preferably be made in the corresponding months.
In all these cases, GST System shall aggregate the amount of IGST shown to have been paid under Table 6A/6B and 9A of GSTR 1 and the aggregate IGST amount actually paid through Table 3.1(b) and validation will be done on the basis of cumulative IGST amount of multiple tax period.
If such adjustment is not possible due to reason that Exporter don’t have Domestic Inter-State sales for adjusting IGST Value or where it is not possible to compute the correct value of 3.1(b) using system logic, GST field officers deputed in Customs Houses to specifically scrutinize the returns and seek necessary clarifications from the exporter where ever necessary. The GST officers shall reconcile the data submitted by exporters in GSTR-1 and GSTR 3B so as to enable those cases to be processed further.
Case 4: Incorrect Filing of Shipping Bill
Taxpayer mentioned exports against LUT under Shipping Bills without tax, whereas declared such export as IGST paid, under GST System. [Exports declared “NA” instead of “P” in Shipping Bill]
Resolution:
Where in shipping bills, exporters have wrongly mentioned the status of IGST payment as “NA” (without payment) instead of mentioning “P” (with IGST payment), despite the fact that IGST has been paid and reflected in GSTR-3B/Table 6A of GSTR-1, manual interface by officer has been allowed after the officer is satisfied about actual payment of IGST based on GST return information forwarded by GSTN. DG(Sys) to open physical interface for the purpose.
Case 5: Non Updation of Courier Shipping Bill at Custom’s System
Refund of many retail Exporters are still pending due to non updation of Courier Shipping Bills by Customs. Due to this, IGST validation fails& refund is not being paid. As informed by Customs Authorities, New Dedicated system is being implemented & soon all the refunds will be paid.
How to Check Refund Status at GST Portal
1. Login to gst.gov.in
2. Navigate to Services > Refunds > Status of invoice data to be shared with ICEGATE
3. Select Financial Year & Return Month
4. Following window will appear
| Particulars | Count | Total IGST Amount | Total CESS Amount |
| Total invoices processed from table 6A | 10 | 1000 | – |
| Invoices transmitted to ICEGATE | 6 | 600 | – |
| Invoices not transmitted to ICEGATE* | 3 | 300 | – |
| Invoices rejected by ICEGATE** | 1 | 100 | – |
*Invoices are not transmitted to ICEGATE due to missing SB/Port Details or incorrect Port code. You can view details by clicking on error ‘count’ and “Download Failed Invoices” button to download details of failed invoices.
Recommended Action: Amend these errors in Table 9A of subsequent month GSTR-1 by making appropriate corrections and the record shall be revalidated in next execution cycle. No action is required if the invoices are for export of services.
**Invoices were transmitted to ICEGATE but were rejected by ICEGATE due to errors. You can view details by clicking on error count and “Download Failed Invoices” button to download failed invoices details.
Recommended Action: Amend these errors in Table 9A of subsequent month GSTR-1 by making appropriate corrections and the record shall be revalidated in next execution cycle.
How to Check Status of IGST Validation at ICE Gate
Exporter has to register on https://www.icegate.gov.in for checking IGST Validation at ICE Gate
Registration to be done by using digital signatures (Class 3 specifically for ICE Gate i.e. Different from Class 2 DSC for MCA/Income Tax/GST website/DSC meant for DGFT ) after uploading self-attested scanned copy of authorization letter on the letter head of company, self-attested scanned copy of license, photo ID proof.
Login to https://www.icegate.gov.in
Navigate to: IGST Validation Details > Enter GSTN & Port Code > Click on Validate Port Code > Select Return Month > Enter Captcha & Submit
Detail of Shipping Bills Transmitted from GSTN Portal will appear with following response code
| Response Code | Response Description |
| SB000 | Successful |
| SB001 | Invalid SB Details |
| SB002 | EGM not filed for SB |
| SB003 | Invalid GSTN Id |
| SB004 | GSTR3 is already received |
| SB005 | Invalid Invoice Number |
| SB006 | Gateway EGM Details not available |
SB001 & SB005 can be rectified by Amending Table 6A data through Table 9A of subsequent GSTR 1.
SB002, SB003 & SB006 can be rectified at Customs in co-ordination with Shipping Company/CHA
SB004 There may be duplicate/ repeat transmission of Invoice by GSTN resulting in Error Code SB004. The previous transmission would have already been validated for IGST refund by ICES
Exactly Correct Details of Shipping Bill can be obtained/verified from following menu:
Login to https://www.icegate.gov.in
Navigate to: GSTN Enquiry > Enter IEC & GSTN > Select Shipping Bill Month > Enter Captcha & Submit
Exporter may verify these details every month before filing of GSTR 1 & GSTR 3B to ensure correct details are filed in GST Returns & will result into timely processing of GST Refunds.
Once Refund application is processed, IGST Scroll number is allotted to each Shipping Bill. Thus, one can check disbursement status from following link:-
Login to https://www.icegate.gov.in
Navigate to: IGST Scroll Sanctioned Status > Enter IEC & PAN> Select Location of Port> Select Period > Enter Captcha & Click on IGST Scroll Sanctioned Status
Thus, it can be concluded a complete IT driven system, with minimum human intervention & minimum paper documentation, has been made for processing of Refunds by GSTN. Although many difficulties are being faced by exporters, but resolution is under process to ensure time bound payment of Refund to exporters.
Reference: 1. Circulars/Notifications issued by GST authorities 2. Publications issued by IDTC of ICAI
Author Bio
Dear Sir
We are manufacturer exporter we had exported finished goods to Bangladesh through Petrapole dry port.
By mistake Port code amend in table 9 INPTP8 instead of INPTPB in the month of Feb-2019.
We approach customs port as well as local GST office for solution/correct port code in GST portal but they denied.
My IGST refund Rs. 45 lakhs is hold due to typography mistake in Table 9.
Can we file refund application? or any way to change port code in GST portal ? pls suggest.
Dear Sir,
Export IGST Refund Amount not received, Shipping Bill date on 20.08.2020, first mistake is Invoice No. mismatch that is done by shipping agent in shipping bill, so that the igst amount not come, on oct 2021 i have made amendment on export invoice with that wrong invoice made by shipping agent, that i put on gst portal and claim the refund and this time also refund rejected by central pao – last hearing from pfms is Permanent Cancellation by PAO for Transaction- what to do, please solve my query, Thank you
Dear Sir,
Our IGST of June 2021 is pending
Due to merger of our company, we had to cancelled our RC voluntarily. After cancellation, we came to know that we have made mistake in mentioning PORT code. Instead of INNSA1, we have mentioned INSSA1. Now icegate team replying, that have not received data from GST.
ICEGATE & GSTIN both helpdesk are telling they cannot help us
Please guide what to do
how to amend Port code or who can amend it
Please help
Dear Sir, we have exported goods on payment of IGST. but CHA has filled wrongly SB under LUT related to FY 2018-19 and we also filed GSTR-1 & GSTR-3B with IGST paid. We can how the Claim the IGST Refund.
Pl. give your most valuable advice. Thanks
How to get igst amount refund if port through which export has been made is off line. I made an export through HATISAR PORT which is offline port. Pls help me out.
y mistake, I have select without payment of tax in export bill detail in gstr -1 instead of with payment of tax.
However, all other details like shipping bill, date etc are gone properly and also 3b is filed correctly.
Now ice gate is transmitted all invoice without any rejection, so that refund is done by zero amount and also portal was not allowed for amendmend of this invoice.
How we get refund due to this error ?
We have exported our goods under LUT in 2020-21 but our CA has filed our GSTR-1 Wpay and all invoiced have transmitted to ICEGATE and GST Portal is not allowing to amendment. How can we amend. Please give reply.
Dear Sir,
We have made tax invoices and the same is reflecrting in our shipping bills too.But our CA has filled the gst return under LUT.Is there any provision to amend this and claim the refund.
Thanks
We have exported our goods under LUT in 2020-21 but our CA has filed our GSTR-1 Wpay and all invoiced have transmitted to ICEGATE and GST Portal is not allowing to amendment. How can we amend. Please give reply.
We have exported our goods under LUT in 2020-21 but our CA has filed our GSTR-1 Wpay and all invoiced have transmitted to ICEGATE and GST Portal is not allowing to amendment. How can we amend. Please give reply.
what to do if scroll status shown as rejected by pfms, and reason in invalid bank details of any party. there are no changed in our bank details
Contact CHA through which shipment was processed
We are applying refund for Aug 2019 today. We have seen that one invoice is wrongly submitted export invoice details as “with payment” instead of “without payment”. Now we want to do amendment for FY 2019-20. System throwing message “You have already claimed refund against the shipping bill / Bill of export, hence you can not amend the details.”
We have not yet applied any refund for this period against this invoice. Also we have deleted draft refund application saved for this month from saved application menu. However system is showing we have already applied refund for this invoice. Whats the solution ?
HAVE YOU GOT SOLUTION FOR THIS PROBLEM
By mistake we paid IGST @ 5% Rs 4000)instead of 12% (Rs 9605) while export. It shwas same in GSTR1 abd GSTR 3B.
How can I pay the differential amount now?
Dear Sir,
SUB: CHANGE OF IGST AMOUNT IN S/BILL
REF: S/Bill No. 9190673/28/11/2018
With reference to the above it is to inform you that initially we have filed the s/bill in U S DOLLARS and the IGST amount was Rs. 14,55,400/- but the time of assessment we came to know that the invoice is in AED so accordingly we have amended the currency from US $ to AED. After amendment the value of s/bill was amended but IGST amount has not changed in the s/bill & it is showing as Rs.14, 55,400/- but the actual IGST amount paid as per invoice value is Rs. 3, 98,321/-. For this reason we are not able to claim refund of the same said IGST amount of Rs. 3, 98,321/-.
Please advise above matter.
Sir during past many months , some Exports we have done under LUT & some exports with payment of IGST in same Calender months , how can we claim refund for excess Input credit accumulated for the exports done under LUT, we are regularly getting refund for IGST done for exports done with payment of tax but our ITC Is being accumulated for the shipments done under LUT, pls kindly guide on above !!!!
Sir, we have exported to our related party in USA, they have listed themselves on Amazon USA, now they will make payment to us as they get sales realization there. So my question is whether we can get the full refund immediately after export or we must get the Foreign exchange first. Please advise
This has refer to the our 2 shipping bills old IGST refunds have not been process due to wrong (Excess IGST amount) is declared in the shipping bills.
We had approach to @JNPT exim department but there in no any solution or no any provision to resolve/clear pending IGST.
You are requested to please intervene and get any notification or solution . So that as we as shipper can get pending IGST refund at earliest.
We have entered the shipping bill number wrong in Table 6A. The wrong data has been validated by Icegate. Due to which we couldn’t correct the data later in Table 9A. Hence scroll is not generating. Customs had informed they couldn’t correct any data, neither it is possible in Icegate, GSTN. How to solve the issue and get our refund.
You issue can be resolved! We have faced same issue in few of our clients and now they have received all their refunds. 8O.975I5447
We have entered the shipping bill number wrong in Table 6A. The wrong data has been validated by Icegate. Due to which we couldn’t correct the data later in Table 9A. Hence scroll is not generating. Customs had informed they couldn’t correct any data, neither it is possible in Icegate, GSTN. How to solve the issue and get our refund.
My mobile No.9825212482
This has refer to the our 2 shipping bills old IGST refunds have not been process due to wrong (Excess IGST amount) is declared in the shipping bills.
We had approach to @JNPT exim department but there in no any solution or no any provision to resolve/clear pending IGST.
You are requested to please intervene and get any notification or solution . So that as we as shipper can get pending IGST refund at earliest.
i have filed with payment of tax for export but some of my refunds are not credited to me
invoices are transferd to icegate properly and all the info is correct
how can i get refund now
I am exporting goods without payment of IGST which are purchased by me with rate 12%, so while filling table 6 A, am I supposed to write the amount of Taxable value of such exports in 0% or in 12% ?
By mistake, I have select without payment of tax in export bill detail in gstr -1 instead of with payment of tax.
However, all other details like shipping bill, date etc are gone properly and also 3b is filed correctly.
Now ice gate is transmitted all invoice without any rejection, so that refund is done by zero amount and also portal was not allowed for amendmend of this invoice.
How we get refund due to this error ?
Dear sir,
Our IGST refund is pending due to SB001 error for the month of august 2017 .
DEAR SIR,
OUR IGST REFUND IS PENDING DUE TO SB001 ERROR FOR THE MONTH OF AUGUST 2017.
Igst stuck
All records check by department all clear
They are saying will be done
But still showing error on icegate
What to do ???
Pls guide
Jignesh thakker mumbai
Sir I am very small exporter was in service from last 16 years and just started business from last 2 years with very small capital what I was having
I started my company only in nov 2018
Now my problem is since April 2019 I have not received any igst refund from sahar air cargo and it’s showing error from April 2019
After too much of follow up they said that this error has come from dg system so will have to check your records and if all ok will open the error
Now after too much of follow up with Gst department and after they coming to office and checking all the records they gave me a OK letter and they send this letter to sahar air cargo deputy commissioner on 3rd March 2020
But On icegate it’s still showing error and not yet cleared
Seriously I am in major soup now my whole capital what I have invested has gone to igst dept I don’t have single money to do business I don’t have money to pay to my vendors as all is blocked and also I don’t know how to get this refund back
If someone can help from your team will be really help full
Await your earliest reply
Regards
Jignesh thakker
Mumbai
We can help you to get refund from Air Cargo Mumbai. 8o nine. 75 onefive 4four 7
Dear SIr,
NIce article shared by you. My query is that what if i have shown IGST of export under 3.1.a instead of 3.1.b and for subsequent month no IGST is there then in that case what to do?? Please share if there is any procedure in this regard
Dear Sir, we have made exported goods on payment of IGST, CHA has filled wrongly SB under LUT, subsequently we revised the invoices in GSTR1 for all those invoices as export without payment of IGST, Now how to adjust the IGST paid earlier and is there any way to check GST paid in advance on Portal, pl guide
Hi,
For IGST Refund on Export hold by error code SB005 for Invoice No mismatch
Can I amend all invoice in April-20 GSTR-1 according to ICEGATE?
I already amend Invoice last two times but not change Invoice No in both amend. So can I change again only Invoice No or any other way. Other Information is fine.
Please suggest
Sir, wheather goods exported to nepal fall under automatic refund of IGST ? Goods are exported by road transport at Raxual port India Nepal border. Suggest me your opinion.
I made following mistake in July 2017.
IGST paid has been reported in GSTR-3B in 3.1(a)[domestic supplies] instead of 3.1(b)[exports] and IGST shown to have been paid under Table 6A of GSTR 1 of that tax period, appropriate adjustment may be done in subsequent month.
My refund block till now. Gst officer unable to help us. Customer support says you have to igst amount agains with 24% interest and igst you paid in 3.1a domestic , you have supply interstate and adjust it.
Please help
Sir,
Our company is exporting under with tax scheme since September 2017
for export we are issuing two type of invoice 1. Tax invoice 2.commercial invoice and both are having defferement invoice no. and custom department we are filing both invoices but in the GSTR -1
we are giving tax invoice no. shipping bill no. &Port code
On the basis of that department was doing refund but all of a sudden department has stopped our refund since April 2018 ,
On login of ICEGATE we found as follows
Following remark is appear
SB005 Invalid Invoice Number
We request you kindly guide how can be get the refund.
CA BBBansal
Dear sir,
We have done an export to nepal in the month of july 2017.
On gst portal we have wrongly filed the shipping bill number.
Now since the amendment for fy 2017 has been closed, Is there some procedure we can get the refund of isgt paid on that shippment.
sir in f.y 2017-18 we have paid igst and did the export on that we have not mentioned the igst amount in some shipping bills for that we have not recived the refund how to get that amount
Can I claim Input tax credit In 3B of igst paid to SEZ inward supply bill .
CIRCULAR NO. 131/1/2020-GST [CBEC-20/16/07/2020-GST], DATED 23-1-2020
As you are aware, several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been found that the Input Tax Credit (ITC) was taken by the exporters on the basis of fake invoices and IGST on exports was paid using such ITC.
2. To mitigate the risk, the Board has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence tools based on which certain exporters are taken up for further verification. Overall, in a broader time frame the percentage of such exporters selected for verification is a small fraction of the total number of exporters claiming refunds. The refund scrolls in such cases are kept in abeyance till the verification report in respect of such cases is received from the field formations. Further, the export consignments/shipments of concerned exporters are subjected to 100 % examination at the customs port.
3. While the verifications are caused to mitigate risk, it is necessary that genuine exporters do not face any hardship. In this context it is advised that exporters whose scrolls have been kept in abeyance for verification would be informed at the earliest possible either by the jurisdictional CGST or by Customs. To expedite the verification, the exporters on being informed in this regard or on their own volition should fill in information in the format attached as Annexure ‘A’ to this Circular and submit the same to their jurisdictional CGST authorities for verification by them. If required, the jurisdictional authority may seek further additional information for verification. However, the jurisdictional authorities must adhere to timelines prescribed for verification.
3.1 Verification shall be completed by jurisdiction CGST office within 14 working days of furnishing of information in proforma by the exporter. If the verification is not completed within this period, the jurisdiction officer will bring it the notice of a nodal cell to be constituted in the jurisdictional Pr. Chief Commissioner/Chief Commissioner Office.
3.2 After a period of 14 working days from the date of submission of details in the prescribed format, the exporter may also escalate the matter to the Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned (email IDs of jurisdictional Chief Commissioners are in Annexure B).
3.3 The Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax should take appropriate action to get the verification completed within next 7 working days.
4. In case, any refund remains pending for more than one month, the exporter may register his grievance at http://www.cbic.gov.in/issue by giving all relevant details like GSTIN, IEC, Shipping Bill No., Port of Export & CGST formation where the details in prescribed format had been submitted etc.. All such grievances shall be examined by a Committee headed by Member GST, CBIC for resolution of the issue.
I HAVE IGST REFUND CLAIMED FOR THE MONTH NOVEMBER 2019 BUT THE INDIAN PORT REFUND NOT ISSUED REASON YOU ARE NOT READY ERROR FOR CUSTOM SCROLL
Please provide us your contact No.
Sir,
We are 100% Export Orient Unit . No any domestic sale. can we apply for tax refund, if we have no export turnover for a particular month….For example In month of august 2018 we have no export turnover, but we have an indigenous procurement of raw material having around with IGST RUPEES 10 LAKH apprx….But at the authority says since u have no export for that month , u cant get any refund…we are exporting goods on without payment of duty, under LUT…SIR..WE HAVE ANY OPTION FOR GETTING THE REFUND IF NO EXPORT FOR ANY PARTICULAR MONTH ??/
every thing is okay. also invoice transmitted successfully in ICE GATE but refund not received. we have applied for refund on march 19.
kindly suggest.
“SI.No with Duplicate Entry in row Number 13” ERROR IN STATEMENT 3. HOW TO SOLVE?
Dear Sir,
IGST refund is stuck because scroll was rejected. Please advice what to do?
Thanks
How I can get a refund under the CSB V shipping bill?
This is very good article and useful for all the exporters and GST practitioners. Thanks Sagar Gambhir
Sir,
We have missed to mention shipping bill in GSTR 1 of March 2019. Now it is not allowing to amend the invoice, as September 2019 return is already filed GSTR 1. How to update shipping bill detail now?
Sir,
We are having pending refund for the year 2017-18 due to the mismatch of Port code and error in shipping bill number etc., GST portal not allowing us to amend the same in 9A. Could you tell me the solution to claim these outstanding.
You have mentioned “Tax Invoice and not Commercial invoice”. Actually which invoice number incorporated with Shipping bill is necessary to be disclosed in GSTR1, whatever name it is called, either commercial or Tax invoice does not matter here.
i am doing labaur job can i go to composition sector
dear sir
It exporters have no shipping bill to produce how can they claim refund
Very well explained and will help exporters to get out of the wrangle by following what is stated.
In shipping bill CHA select “Higher rete duty drwback rate” instead of “Lower rate duty draw back”.. Both rate are same at 2% for ceramic tiles… due to tick in higher rate, Custom has not clear refund of IGST paid. exporter has ready for not claiming any drawback…. Can we rectify the mistake in shipping bill /or/ there is any alternate mechanism is there?????
In shipping bill CHA select “Higher rete duty drwback rate” instead of “Lower rate duty draw back”.. Both rate are same at 2% for ceramic tiles… due tick in higher rate Custom has not clear refund of IGST paid. exporter has ready for not claiming any drawback…. Can we rectify the mistake in shipping bill /or/ there is any alternate mechanism is there?????
Sir as you mention that there is officer at custom house to rectify mistake in GSR 3B We visited to custom house several time but they said that they are not authorized to do any thing on portal and without portal they cant process it.