| Date: |
27-08-2019
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| Notification No: |
Circular No. 25/2019-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F. No. 450/119/2017-Cus-IV(Pt.I) |
| Subject: |
IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases.
|
|
Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Tax & Customs)
****
Circular No.
25/2019-Customs
Room No. 244-A, North Block, New Delhi.
Dated the 27th August, 2019
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive)/Central Tax & Central Excise.
All Principal Chief
Commissioners/Chief Commissioners of Customs & Central Excise
All Principal
Commissioners/Commissioners of Customs/Customs (Preventive)/Central Tax &
Central Excise
All Principal Commissioners/Commissioners of Customs & Central
Excise
Subject:—IGST refunds- mechanism to verify the IGST payments for
goods exported out of India in certain cases- reg.
Kindly refer to Board’s
earlier Circular 12/2018-Customs dated 29.05.2018 wherein an interim solution
was provided to tide over the difficulty faced by exporters for the first 9
months after introduction of GST i.e. till 31.03.2018. Although exporters have
benefited from the procedure prescribed in the said circular, and the incidence
of such errors have greatly reduced, but some exporters have still committed the
same error while filing GSTR 3B on account of which their records are yet to be
transmitted to Customs System. CBIC has received the representations to extend
the interim solution.
2. The matter has been examined. Vide
Circular 12/2018-Customs dated 29.05.2018, CBIC
had provided an interim solution in cases where the records could not be
transmitted from GSTN to Customs system due to payments mismatch between GSTR-1
and GSTR-3B. The solution covered the period July 2017 to March 2018. It appears
that the payments mismatch has happened even subsequent to the period covered in
the said circular. In order to overcome the problems faced by the exporters,
CBIC in consultation with the GST Law Committee, has decided that the solution
provided in the circular 12/2018-Customs would be applicable mutatis mutandis
for the Shipping Bills filed during FY April 2018 to March 2019 also.
3.
Therefore, in respect of guidelines provided in Para 3A and 3B of the said
circular, 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 the period April 2018 to March 2019 shall be furnished by
30th October 2019.
4. The
concerned Customs zone shall provide the list of GSTINs who have not submitted
the CA certificate to the Board by the 15th November 2019. All the field
formations under your zone and the trade may be suitably sensitized in this
regard.
F. No. 450/119/2017-Cus-IV(Pt.I)
Yours sincerely,
(Rajiv Ranjan)
Director (PAC-Customs)
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