1. This Circular has been issued to verify the existence of exporters and mitigate the risk of fraudulent refund of IGST paid through utilizing the ITC which was availed on the basis of fake invoices.
2. For verification, some exporters have been selected who claimed the refund.
3. The refund scrolls in such cases are kept in abeyance till the verification.
4. Further, the export consignments/shipments of concerned exporters are subjected to 100 % examination at the customs port.
5. Action to be taken by exporters: Inform to his jurisdictional CGST authorities in the format as given in “Annexure A”.
6. Action to be taken by Jurisdictional CGST Authorities:
i. Complete the verification within 14 working days of furnishing of information.
ii. 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 (Hereinafter called the Proper Officer).
7. 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 proper officer by sending an email to the Chief Commissioner concerned (email ID: [email protected]).
8. The proper officer should take appropriate action to get the verification completed within the next 7 working days.
1. In case, any refund remains pending for more than one month, the exporter may register his grievance at 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.
2. Annexure A have 3 parts:
a. Ist part: GST Related Data (like Name of entities from which the director associated with, details of GST liability, Detail of ITC, Refund Claimed, Summary of E way Bill generated)
b. IInd Part: Financial Data (like bank account details including the bank details of directors, Bank Statement of past 6 months, Top 5 creditor & debtors, etc.)
c. IIIrd Part: Additional Data (like Copy of PAN, IEC, Telephone Bill, Electricity Bill, etc.)
Hope, it may be useful for you.