Circular No. ES/117/2019-20 30th August, 2019
To: Members of the Council
Sub.: IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
Dear Member,
This is to inform you that CBIC has issued Circular No. 25/2019 – Customs dated 27th August, 2019 regarding mechanism to verify the IGST payments for goods exported out of India in certain cases.
Your kind attention is invited to Board’s earlier Circular 12/2018-Customs dated 29.05.2018 wherein an interim solution was provided to 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, 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. In this regard, CBIC has received the representations to extend the interim solution.
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 from 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 has examined the matter and 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 Shipping Bills filed during the period from April, 2018 to March, 2019 also.
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 from 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 from April, 2018 to March, 2019 shall be furnished by 30th October 2019.
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.
Members may kindly make a note of the above.
S. Balaraju
Executive Director
