Home» Circulars» Special Refund Fortnight From 31.05.2018 To 14.06.2018 For Pending Igst Un Utilised Itc Refunds

Dear Members,

Delays in refund of IGST/ Un-utilised ITC on exports   have been a concern for the exporters for the past several months. This issue has also been consistently represented to the government by council/industry.

Taking cognizance of the refund delays and  to liquidate the pendency, Government  has issued press release regarding  starting a second "Special drive Refund Fortnight” from 31st  May 2018 to 14th  June 2018.

This “Special Drive Refund Fortnight” would facilitate all types of Refund claims in which Customs, Central and State GST officers will strive to clear all GST refund applications received on or before 30.04.2018.   This will include refunds of IGST paid on exports, refunds of unutilized ITC and all   other GST refunds submitted in FORM GST RFD-01A.

As informed to  you few days back, CBIC is implementing a solution whereby the refunds held in GSTN, in cases where the exporters have mistakenly declared their export supplies as domestic supplies, would now be  transmitted to Customs EDI System. A Circular No 12/2018dated 29-05-2018 has been issued in this regard. On receipt of the records from GSTN, the Customs System would automatically process the refunds for sanction, if no other errors are committed by exporters.

Further, Circular No 45/19/2018-GST has been issued on 30-05-2018 clarifying matters related to refund claims by an Input Service Distributor, composition dealer, exports of services and supplies made to SEZ. The circular also clarifies issues related to requirement of LUT in cases of export of exempted or non-GST goods and scope of restriction imposed under Rule 96(10).  All claimants may note the refund application in FORM GST RFD-01A will not be processed  unless a copy of the application, along with all supporting documents, is submitted to the  jurisdictional tax office.   Mere online submission is not sufficient.  All GST refund claimants are encouraged to approach their jurisdictional tax authority for  disposal of any of their refund claims submitted on or before 30.04.2018, which are still pending.  In case the jurisdiction (i.e. Centre or State) has not been defined for a particular claimant,  he/she can approach either of the jurisdictional tax authorities.

All IGST refund claimants may register on ICEGATE website, if not already done, to check their refund status.

Customs field formations have been directed to gear up for anticipated response of the exporters by diverting additional manpower and infrastructural resources.

Concerned Members  having pending IGST/ Un-utilised ITC refunds, are requested to contact their concerned port of export/ GST Jurisdiction, as the case may be and avail of the opportunity to get the refunds sanctioned in this drive.

The Trade Notices issued by some of customs houses/ GST Jurisdiction offices for exporters facilitation are  available for download/ reference using below links:

http://www.jawaharcustoms.gov.in/pdf/PN-2018/PN_090.pdf  (JNCH PN No. 90/2018)

http://accmumbai.gov.in/aircargo/index.html (Air Cargo Complex, Mumbai)

http://www.ahmedabadcustoms.gov.in/Documents/pdf-document/Public%20Notice%202017/Public%20Notice%20202018.pdf       (Ahmedabad Customs, PN 20/2018)

http://delhicustoms.gov.in/pdf/PN-19-CCCUDZ.pdf   (Delhi Customs, PN. 02/2018)

http://www.chennaicustoms.gov.in/chennaicustoms/index.php

http://www.kolkatacustoms.gov.in/

Alternatively, please contact your relevant Customs House/ GST Jurisdiction, as the case may be  and  take it forward.   In case of further updates, we shall let you.

In case of persistent issues, please free to contact us on deepak.gupta@chemexcil.gov.in &balani.lic@chemexcil.gov.in.

Thanking you.
Yours faithfully.
S.G BHARADI
EXECUTIVE DIRECTOR
CHEMEXCIL

Enclosure:- ACCMUMBAI
PN 19 CCCUDZ (Delhi_customs)
PN 090 (JNCH).pdf
Public Notice 202018(Ahmd).pdf
Spl Refund_Drive Trade Notice.pdf