Circular No. ES/ 291/2018-19 November 28, 2018
To: Members of the Council
Sub.: CBIC issues procedure for processing IGST Refund Paid on Exports of Goods done from Non-EDI
We would like to inform you that CBIC has issued Instruction No. 20/2018- Customs dated 26th November, 2018 regarding procedures for processing IGST Refund Paid on Exports of Goods done from Non-EDI.
The procedure for refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 was issued vide Instruction 15/2017-Customs dated 09th October, 2017 for all Electronic Data Interchange (EDI) locations.
It may be informed that the facility to disburse IGST refund of goods exported from Non-EDI locations has been provided by DG (Systems). Also, the IGST Refunds for exports made from Non-EDI sites are being disbursed regularly through the EDI System.
Now, CBIC has issued the following procedures for processing IGST refund claims for exports made from Non- EDI sites:
- The export data is to be captured using offline utilities and transmitted by the field formations to DG (Systems) by email.
- The data is then uploaded for verification and final submission by the Customs officer in ICES at the nearest EDI site.
- The refund scroll is then generated for the verified SBs after these are matched with the GST Returns data received from GSTN.
- Detailed advisories have been issued from time to time on these steps. Further, a public enquiry has been made available on ICEGATE website for checking the details and IGST status of manual SBs verified in ICES.
- Specific IGST related errors or mismatches can also be checked by an importer/Customs Broker for his SBs using his ICEGATE login.
- It is only when a SB is verified by the Customs officer in ICES does it become ready for the IGST validation procedure.
- Data has been uploaded in ICES for verification of exports made upto March 2018. However, some sites have not yet sent the data by email for some months and ADG (ICES) has reminded the respective Commissioners vide letter dated 08.10.2018.
- In other cases where the data is available in ICES, the verification process is in progress.
Members may kindly make a note of the above Instruction.