| Date: |
09-10-2017
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| Notification No: |
Customs Instruction No. 16/2017
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| Issuing Authority: |
Indian Customs
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| Type: |
Instruction
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| File No: |
F. No. 450/119/2017-Cus IV |
| Subject: |
Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017.
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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise Custom)
Instruction No. 16/2017-Customs
New Delhi, dated the 9th October, 2017
To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive),
All Principal Chief Commissioners/Chief Commissioners of
Customs and Central Excise,
All Directors General,
All Principal
Commissioners/Commissioners of Customs / Customs (Preventive),
All Principal
Commissioners/ Commissioners of Customs and Central Excise.
Sir/Madam,
Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 regarding
Your attention is invited to Instruction No. 15/2017-Customs dated 09.10.2017
on the aforementioned subject. In this regard a letter has been received from
Chief Controller of Account (copy enclosed) wherein they have expressed their
inability to initiate the process of disbursement of IGST refund through PFMS
portal from 10.10.2017 due to ongoing migration of existing hardware software
infrastructure of PFMS.
2. In the given circumstances, Chief Controller
of Account has proposed to use the existing tax refund payment system for refund
payment of IGST on exports. In the existing system the concerned departmental
officer (Assistant Commissioner/ Deputy Commissioner of the Customs
Commissionerate) issues a single cheque to the bank along with a list of
exporters containing details of their bank accounts, amount of refund etc.
Against the single cheque of consolidated amount of refund, the authorized bank
credits the bank account of the exporters mentioned in the list through
ECS/NEFT/RTGS. The cheque books for this purpose are provided by the field PAOs
to the departmental officers.
3. In view of above it is directed to use
the existing system to make immediate payment of refund of IGST on Exports
w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal
would be started from 16th October 2017. The cheque books presently being used
for refund payments may also be used for refund of IGST on exports by the
Departmental Officers. In case of requirement of additional cheque books by the
Customs formations, the same may be provided by the concerned PAO.
4.
This issues with the approval of Member(Customs).
Enclosures: As above
F. No. 450/119/2017-Cus IV
Yours faithfully,
(Malind r Kumar)
OSD (Cus-IV)
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