Circular No. ES/ 218/2019-20 January 27, 2020
To: Members of the Council
Sub: Standard Operating Procedure (SOP) to be followed by Exporters claiming IGST refund on export of goods - reg.,
CBIC has issued Circular No.131/1/2020-GST dated 23rd January, 2020 prescribing Standard Operating Procedures (SOP) to be followed by exporters. It has been observed in several cases that exporters have claimed Input Tax Credit (ITC) refunds on bogus invoices and IGST on exports using such ITC.
To tone down the risk, Board has now taken certain measures:
Action to be taken by exporters: Inform to his jurisdictional CGST authorities in the format as given in “Annexure A”.
Action to be taken by Jurisdictional CGST Authorities:
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: IGSTrefundfirstname.lastname@example.org).
The proper officer would take appropriate action to get the verification completed within the next 7 working days.
Please Note the following:
(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.
(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.)
Members are requested to kindly make a note of the above.