Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.

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Circular No.��/ 2017-Customs F. No: 450/119/2017-Cus.IV(Pt. I) G ovt. of India Ministry of Finance Dept. of Revenue Central Board of Excise and Customs ***** Room No.229-A, North Block, New Delhi,l�ovember, 2017 ., To, All Principal Chief Commissioners of Customs I Customs (Prev.). All Chief Commissioners of Customs/ Customs (Prev.). All Principal Commissioners of Customs/ Customs (Prev. ). All Commissioner of Customs of Customs I Customs (Prev.). Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 The OST Council in its 22 nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10 .10 .2017 the refund of IGST paid on goods exported in July would begin to be paid and refunds for subsequent months would be handled expeditiously. In line with to the government's commitment, CBEC has already issued suitable expeditiously disburse the refund of IGST paid on goods exported out of India. Also, with effect from 10 th October, 2017, the refund is getting disbursed for the export of goods made in July 2017. In cases where the exporter has filed GSTR 3B and the information furnished by the exporters in the GSTR 1 and GSTR 3B is matching with the details filed by them in Shipping bills, the refunds have already been disbursed. But there are many cases where the refund of IGST could not be done due to errors in the 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: instructions A. IGST refunds for the exports of goods in the month of July, 2017: i) Incorrect SB number in GSTR 1 There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In

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