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REFUND OF IGST PAID ON EXPORT OF GOODS OUT OF INDIA - COMMON ERRORS AND RECTIFICATION

  1.        The GST council in its 22nd meeting approved a major relief package for exporters.
  2.        Refund disbursed with effect from 10th October, 2017 for the export made in july 2017 where information (port code, shipping bill etc.,) in GSTR 1 and GSTR 3B is matching.
  3.       There are cases refund could not be done due to errors in EGM / GSTR 1 return / Shipping bill. The analysis of the common errors that are hindering the disbursal of IGST refund, and decisions taken to address such errors are as follows:

IGST refund for the exports of goods in the month of july, 2017:


     Errors
      Rectification
      Incorrect Shipping Bill number in GSTR1
      Amendment to be made in Table 9A of GSTR 1 in August 2017
     Invoice Number and IGST paid amount mismatch with shipping bill
     Ensure that correct data filled under both GST Act and Customs Act
       Export General Manifest  Error
   §   Mismatch of information in manifest
   §  Non filing / Manual Filing of EGM
   §  Ensure all shipping lines operating in ICD’s/Gateway  ports file EGM online.
   §  Non filing / Manual filing of shipping bills to be done in online for the month of July 2017 by October 2017
     Wrong Bank Account  given  to customs
    Exporters ensure that bank account to be get validated by PFMS and get their details corrected in EDI system.

IGST Refunds for the export of goods in the month of August, 2017:

o   File GSTR 1E (Table 6A of GSTR 1) online to claim refunds against exports made in August 2017.
o   Options provided to view the exporter shipping bill data online on ICEGATE website to ensure filing of GSTR1E without any error.

Precautions to be taken on filing GSTR 1E

o   GSTR 3B is filed for corresponding period, with admitted tax liability under Table 3.1(b)
o   Export invoices are submitted in GSTR 1 Table 6A, and have correct shipping bill number, shipping bill date and port number, invoice number and date as mentioned in the shipping bill
o   The admitted tax liability of IGST under table 3.1(b) = or > IGST  claimed under  GSTR 1 Table 6A of the corresponding period.
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