Dear Members,

As you are aware,  there are concerns amongst exporters due to  delays in refunds of IGST paid on exports and also un-utilised ITC on export transactions which is causing liquidity woes.  This issue has been taken up  regularly at  various forums by the council/ trade.

In this regard,  Ministry of Finance, Government of India  has issued a press release dated 29/11/2017  advising exporters  to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit. Further, the note also dwells on common  Errors by exporters while filing their returns are the sole reason for delay in grant of refunds or rejection thereof.  Besides, the press release also highlights  various measures to alleviate difficulty and is fully committed to provide Speedy disbursal of Refunds due to exporters.

The  text of the above said press release is highlighted/ reproduced as follows for your reference:

Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Tax (IGST) paid on goods exported out of India and similarly Input Tax credit (ITC) on exports. Media reports with incorrect estimations of refund amounts held-up for the period July to October 2017 have been noticed. It is clarified that the quantum of IGST refund claims as filed through Shipping Bills during the period July to October 2017, is approximately Rs. 6,500 crore and the quantum of refund of unutilized credit on inputs or input services, as per the RFD 01A applications filed on GSTN portal, is to the tune of Rs. 30 crore.

With regard to IGST paid on goods exported out of India, majority of refund claims for exports made in July, 2017, wherever due, have been sanctioned. Refund claims of IGST paid for exports made in August, September and October 2017 are being sanctioned seamlessly wherever returns have been accurately filed. The prerequisites for sanction of refund of IGST paid are filing of GSTR 3 B and table 6A of GSTR 1 on the GSTN portal and Shipping Bill(s) on Customs EDI System by the exporter. It is essential that exporters should ensure that there is no discrepancy in the information furnished in Table 6A of GSTR 1 and the Shipping Bill. It has been observed that certain common errors such as incorrect Shipping Bill number in GSTR1, mis-match of invoice number and IGST amount paid, wrong bank account etc. are being committed by exporters while filing their returns. These errors are the sole reason for delay in grant of refunds, or rejection thereof. While information has been made available to Exporters on the ICEGATE portal if they are registered, they may also contact jurisdictional Customs authorities to check the errors they have committed in furnishing information in GST returns and Shipping Bill, and rectify them at the earliest.

As the Customs System is designed to automatically grant refunds without involvement of any officer by matching information that is furnished on GSTN portal and Customs system, the onus is on the exporters to fill in all the details accurately. Exporters may, therefore, take due precaution to ensure that no errors creep in while filing Table 6A of GSTR 1 of August 2017 and onwards. The facility for filing GSTR 1 for August 2017 would also be ready by 4th December 2017. In case of wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017.

As far as refund of the unutilized Input Tax Credit on inputs or input services used in making exports is concerned, exporters shall file an application in FORM GST RFD- 01A on the Common Portal where the amount claimed as refund shall get debited from the Electronic Credit Ledger of the exporter to the extent of the claim. Thereafter, a proof of debit (ARN- Acknowledgement Receipt Number) shall be generated on the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer. The exporters may ensure that all the necessary documentary evidences are submitted along with the Form GST RFD 01A for timely sanction of refund.

Exporters are, therefore, advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required. The Government has taken various measures to alleviate the difficulty and is fully committed to provide speedy disbursal of refunds due to exporters.

Members are  once again requested to do the  needful submission of forms for refunds processing. The   original press release of PIB available on below link-

http://pib.nic.in/mobile/mbErel.aspx?relid=173942

Technical Issues, if any, can be highlighted to helpdesk@gst.gov.in under cc to  ed@chemexcil.gov.in & Deepak.gupta@chemexcil.gov.in .

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

Exporters advised to file Table 6A and GSTR

Dear Members,

Kindly note that we have received intimation from the O/o Addl. DGFT Mumbai that following sessions shall be  organised for  new Exporters/ IEC Holders under Niryat Bandhu Program:

The  Venue/ Timing details are as follows:
Date :                      As per above schedule
Time :                    4.00 PM TO 5.00 PM
Registration :  Prior registration not necessary. Entry is free subject to capacity of hall.
Venue :      Conference Hall of office of Additional DGFT
                               Nistha Bhavan, 2nd floor
                               48, Vithaldas Thakersey Marg, Churchgate
                               Mumbai-400020.

The pamphlet issued by O/o Addl DGFT Mumbai is also  attached for reference.

New Member exporters  are advised to take note and benefit from the session. Your confirmations in this regard may be sent to us for records on e-mail id- Deepak.gupta@chemexcil.gov.in & balani.lic@chemexcil.gov.in .

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

Niryat Bandhu in House Plan Pamplet

Dear Members,

This is in continuation of our recent mailers regarding details of  four e-seal vendors approved by CBEC.

Kindly note that CBEC has issued an update on its portal regarding additional  four  vendors  approved for providing e-seals as per above said circulars.

As per details uploaded on the CBEC portal, till 24/11/2017, the list of EIGHT Vendors who have submitted complete set of documents to the CBEC and their documents having been found complete as per requirements of the above mentioned Circulars is as under:

The   above details  are shared only for information/ guidance  purpose.  As exporters have to purchase e-seals directly from the vendors, they are advised to take appropriate precautions with regards to the financial transactions or any other dealings with the Vendor

We also understand from CBEC updates, that the process of verifying the documents of the Vendors is an ongoing process. As and when aspiring vendors complete the required documentation their names will be put up on CBEC website.   We shall update you in due course.

Members are requested to take note of the same and do the needful accordingly.  For further details, please use below link to download the update from CBEC portal:

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/details-vendors-eseals-exporters-24Nov17.pdf

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

Dear Members,

We would like to inform you that the O/o DGFT New Delhi has issued Circular no. 03/2015-20 dated 21/11/2017  regarding relief in Average Export Obligation for EPCG authorisation holders in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20.

As you might be aware, Para 5.19 of the Hand Book of Procedures of FTP 2015-20 permits re-fixation of Annual Average Export obligation, in case the export in any sector/ product group declines by more than 5%.  This implies that the sector/product group which witnessed such decline in 2016-17 as compared to 2015-16, would be entitled to such a relief.

A list of such product groups showing the percentage decline in exports during 2016-17  as compared to  2015-16 is Annexed with above circular.  As per the circular, All DGFT RA's have been requested to re-fix the annual average export obligation for EPCG Authorizations for 2016-17  accordingly.  Reduction, if any, in the EO should be  endorsed in the licence file of RA and also in the Amendment Sheet to  EPCG authorization holder.

Members are requested to take note  of same.  For further details and list of sectors, above-said Policy Circular may be downloaded from the below links :-

http://dgft.gov.in/Exim/2000/CIR/CIR17/Policy%20Circular%2003%20dated%2021.11.2017.pdf

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

Dear Members,

We have received communication  from the Under Secretary, RMTR, Department of Commerce, GOI  that  Embassy of India, Washington   has informed them regarding filing of a petition with USTR for waiver of CNL for the product, "insecticides containing inorganic substance" [HTS # 3808.91.30], which has crossed 50% CNL mandate under the US GSP programme.

Consequently, India may lose duty-free treatment of this product by virtue of CNL that may be imposed.  A copy of the Federal Register notice on captioned subject has also been attached.

In this regard, a petition will have to be filed  with USTR requesting waiver of CNL for GSP for product, "insecticides containing inorganic substance" [HTS # 3808.91.30].   The last date for filing the petition with the United States Trade Representative is 5th  December 2017. 

Submission requirements are indicated in the attached notice.  All the submissions shall be in English and must be submitted electronically via http://www.regulations.gov.  For further information on submission you may also contact Ms.  Naomi Freeman at +1 (202) 395–2974 or  write to GSP@ustr.eop.gov .

Interested members are requested to do the needful and confirm to us on e-mail ids- ed@chemexcil.gov.in & deepak.gupta@chemexcil.gov.in,   so that we can update the  Department of Commerce accordingly.

Thanking you,
Yours faithfully,
( S.G.BHARADI )
EXECUTIVE DIRECTOR
CHEMEXCIL

2017 CNL Interim Import Statistics

CNL Deadline Dec 5 2017

Dear Members,

We have received communication from  DBK/ EDI Dept, ACC, Sahar, Mumbai  regarding  IGST refunds  being held-up  due to  Truncated Bank Account Numbers of IEC Holders   and also for want of filing Table 6A of GSTR-1 for August 2017 refunds.

The communication received are summarised as under-

Truncated Bank Account numbers of IEC holders as reported by State Bank of  India

As per communication from ACC, Sahar, it has been reported by State Bank of India, International Air Cargo Complex Branch, Sahar, Mumbai that the amount of Drawback sanctioned and forwarded by Customs for crediting into the Bank account of the concerned exporters could not be credited due to truncation/distortion of the 13- digit Account Numbers into 11- digit Account Numbers. Accordingly, State Bank of India branch, ACC has returned the amount by cheques to the Customs Drawback (EDI) department with a request to examine and find a solution to the problem of   truncation/distortion of the Account Numbers of the exporters.

In this regard, a meeting has been held with the Stakeholders / Representatives of Customs Brokers and the Chief Manager, State Bank of India, ACC branch. In the meeting, it has been decided that State Bank of India will communicate the problem of truncation/ distortion of Account Numbers to the concerned exporters by way of bulk SMS and E-mail with a request to get their account numbers corrected by Customs (EDI), ACC, Mumbai.

Further, as a Pro-Trade facilitation measure, a list of IECs in respect of the account numbers which have been found to be truncated/distorted along with the list of Shipping Bills in respect to the particular Scrolls/date is attached for  exporters to approach the Customs for necessary action. The above mentioned lists are also uploaded on the website accmumbai.gov.in for ready reference. Therefore, all exporters whose IEC figures in the list of truncated/distorted bank account are requested to approach Customs for re-validation of their Bank Account to the norms stipulated by Core Banking Solutions. Moreover, these exporters are also required to make an application to the Customs DBK (EDI) Section with a request to process the payment of  Drawback  claim  manually.

Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the Assistant Commissioner of Customs (Drawback), Air Cargo Complex, Sahar, Mumbai.

Table 6A of GSTR-1 filling for August 2017 refunds

As per separate communication from DBK Dept,  ACC,  Sahar,  Please find attached a report/  list of Exporters for IGST Claimed for the month of August, 2017. All exporters are advised to file the GSTR1 returns with specific reference to Table 6A immediately so that IGST Refund can be granted.

Members exporting through AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAIare requested to take note of above and go through the attachment and take appropriate action wherever applicable.

For any issues, please contact   Assistant Commissioner of Customs (Drawback), Air Cargo Complex, Sahar, Mumbai (Tel- 022-26816631/ 022-26816711,  e-mail- customs.dbkedi@gmail.com)

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

http://chemexcil.in/uploads/files/OLDNEW.pdf

IEC wise IGST claimed August 2017

Dear Members,

As you are aware, as per our circular dated 31/10/2017  (ref CBEC Circular No. 41/ 2017-Customs dated 30/10/2017) all exporters who have been permitted self-sealing facilities under erstwhile procedures and exporters who are AEOs were required to seal their export containers with prescribed RFID e-seal w.e.f. 8th Nov. 2017. Similarly, exporters who are availing supervised stuffing at their premises were  to the needful with effect from 20th November 2017.

However,  representations had been received by the CBEC  from  trade/ industry  for relaxing the requirement for mandatory e- sealing in view of insufficient stock of e-seals with the notified vendors and that all eligible categories of exporters have not been able to acquire seals for adopting the new procedures.

In this regard,  CBEC  has issued Circular No. 44/2017-Customs 18/11/2017 providing additional time and clarifications which are reproduced/ highlighted  as follows:

All entitled Exporters who have acquired RFID e-seals and are stuffing containers at approved premises for export through Ports/ ICDs where facilities for readers are available shall be free to continue / adopt the new e-sealing procedure and need not seek presence of officers of the department for supervising stuffing. Essentially, this implies that the procedure is voluntary for entitled exporters till 15th December, 2017.

With effect from 15th December, 2017 e-sealing shall become mandatory in respect of the exporters, who have been permitted self-sealing facilities under the erstwhile excise procedure or GST regime, AEO exporters and exporters availing supervised stuffing at their premises for the following locations:

JNCH, Nhava Sheva (INNSA1)

Chennai Port (INMAA1)

Mundra Port (INMUN1)

Hazira Port (INHZA1)

Cochin Port (INCOK1)

Kattupalli, Port (INKAT1)

Kolkata Port (INCCU1)

ICD Tughlakabad (INTKD6)

Tuticorin Port (INTUT1)

Pipavav Port (INPAV1)

Vishakhapatnam Port (INVTZ1)

Krishnapatnam Port (INKRI1)

ICD Bangalore (INWFD6)

ICD Tirupur (INTUP6)

ICD Ludhiana (INLDH6)

e-sealing procedure for Full Container Load stuffed at approved premises would be mandatory with effect from 1st January, 2018 for all Ports/ICDs

It is once again clarified that the exporters who have already switched to new procedure may continue with new procedure and exporters who intend to voluntarily adopt new e-sealing procedure are free to do so, if the readers are in place at the Customs station of export. Exporters availing stuffing at approved premises under supervision shall continue to do so through the GST Commissionerates of the CBEC.

Field formations shall take necessary steps to ensure that officers familiarise themselves with equipment, procedures and systems with respect to RFID e-sealing. Board shall in consultation with Chief Commissioners and Vendors plan regional training workshops on the lines of the national event in Delhi on 16th November 2017 for facilitating a smooth transition to the technology enabled system. In the meanwhile, Commissioners must encourage the officers to familiarise themselves with the equipment in all such places where readers have been made available.

In case there is still no reader available at any Port/ICD 15 days prior to 31st December, 2017, such locations shall communicate to the Board.

Members are requested to kindly take note of the above relaxation  do the needful accordingly to avoid issues later on. The original circular  is available for download using below hyperlink-

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/circ44-2017cs.pdf

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

Dear Members,

As  you are aware,  delay in refund of  IGST paid on purchases by exporters has been a cause of concern for exporters who have exported against LUT/ Bond.    The refunds for such unutilised ITC   were supposed to be delayed due to non-availability  of  RFD-01/ module on GST Portal.

The council has regularly taken up this issue with the CBEC/ GST Wing to expedite  the process of  refund in such cases.

Taking cognizance  of representations from the trade,  GST Policy Wing (CBEC)  has  now issued the Circular No. 17/17/2017 – GST dated  15th November, 2017   titled  “Manual filing and processing of refund claims in respect of zero-rated supplies”.  Besides, notification No. 55/2017 – Central Tax dated 15.11.2017 has also been issued regarding FORM GST RFD-01A.

Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders.

As you are aware,  a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies.

For the sake of clarity and uniformity, the process of filing and processing of refunds manually is briefly tabulated (as per circular) as below:

The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. However, in the latter case, an undertaking is required to be submitted stating that the claim for sanction of refund has been made to only one of the authorities. It is reiterated that the Central Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the Central Government in the earlier regime.

Members are requested to take note  of  same and do the needful submission accordingly.  for further details, the above said circular/notification are available for download using below links:

http://www.cbec.gov.in/htdocs-cbec/gst/Circular%20No.%2017-GST.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-55-central-tax-english.pdf

Technical Issues, if any, can be highlighted to helpdesk@gst.gov.in under cc to  ed@chemexcil.gov.in & Deepak.gupta@chemexcil.gov.in .

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

Kindly note that the O/o Commissioner Of Customs (General),  Jawaharlal Nehru Custom House, Nhava-Sheva  has issued  Public Notice No. 147/2017 dated 16/11/2017  regarding Procedure for obtaining Self Sealing Permission for Electronic Sealing of containerized cargo at factory or warehouse premises.

As you are aware, the present practice of issuance of Self Sealing Permission to Exporters is followed as per Notification No. 19/2004 CX-(N.T.) dated 6th September 2004, Board’s circular No.736/52/2003 CX dated 11.8.2003 and No.860/18/2007 CX dated 22.11.2007.

In order to enhance facilitation to the Exporters and to avoid any confusion, it has been decided to issue a single consolidated Public Notice regarding procedure for grant of Self Sealing Permission (SSP) to the Exporters.   This Public Notice shall supersede all earlier Public Notices (PN 65/2016 dated 28.04.2016; PN 106/2016 dated 05.08.2016 and PN 86/2017 dated 30.06.2017) issued in this regard by the Jawaharlal Nehru Custom House.

Exporters who are having AEO status and already availing the self-sealing procedure will have to submit a self-attested copy of AEO registration and self-sealing permission and follow the RFID e-Sealing procedure. They are also to be registered with EDI Systems through FSP Section of JNCH.

Exporter who have AEO status but have not been availing self-sealing facility would have to obtain one time permission for availing self-sealing facility by submitting the documents as prescribed in para 4 below (the list of documents are the same as the Exporters who earlier availing Factory Stuffing Permission). After obtaining self-sealing permission they have to register themselves with EDI Systems of JNCH.

Exporters who were availing the factory/warehouse stuffing permission under Central Excise supervision would be entitled for self-sealing procedure and would have to follow the RFID e-Sealing procedure and have to register with EDI Systems through FSP Section of JNCH. They are required to submit the following documents:

Request letter from Exporter.

Authority letter from Exporter to their representative or from Exporter to CB and CB to their representative.

Self-Certified Copy of Old FSP issued by JNCH.

Self-Certified copy of IEC/PAN/GSTN Registration No.

Specimen Signature with photograph of authorized signatories duly attested by Director/Partner/Proprietor.

Exporters who procured a self-sealing permission from the other ports/Custom Stations & ICDs and desire to exports from JNPT Port are required to submit a self-attested copy of self-sealing permission which shall be registered with EDI Systems through FSP Cell of JNCH.

For new permission for stuffing of Container at factory premises or warehouse (applicable to cases where no permission for factory stuffing/ self-sealing etc. was given earlier) the following procedure shall be adopted:-

The Exporter shall inform the details of the premises whether factory or warehouse, or any other place where container stuffing is to be carried out, to the FSP Cell of JNCH.

The exporter should be registered under the GST and should be filing GSTR1 and GSTR2. Where exporter is not GST registrant, he shall bring the export goods to a Container Freight Station/Inland Container Depot for stuffing and sealing of container. However, in certain situations, an exporter may follow the self Sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regards.

Any exporter desirous of availing this procedure shall inform the FSP Cell, JNCH at least 15 days before the first planned movement of a consignment from his/her factory/premises, about the intention to follow self-sealing procedure to export goods from the factory premises or warehouse. Since the reorganization of customs formations has been deferred to 1st January, 2018, for the time being the FSP Cell of JNCH will forward the application to the respective GST authority in whose jurisdiction the premises is located. The GST Superintendent or Inspector shall inspect the premises with regard to viability of stuffing of container in the premises and submit a report through their AC/DC to the Asstt. /Dy. Commissioner of Customs, FSP Cell, JNCH within 48 hours. The FSP Cell shall put the report in this regard to the Asstt./Dy Commissioner of Customs who would grant the permission for self-sealing at the approved premises. Once the permission is granted, the exporter shall furnish only intimation to the respective GST authority each time selfsealing is carried out at the approved premises. The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed.

Where the visit report of the Superintendent or an Inspector of GST Authority regarding viability of the Stuffing/Premises is not favorable, the exporter shall bring the goods to the Container Freight Station (CFS)/Inland Container Depot/Port for sealing purposes.

For the new permissions the following documents are required to be submitted by the Exporter :-

Request letter from Exporter.

Authority letter from Exporter to their representative or from Exporter to CB and CB to their representative.

Annexure ‘B’ (as per Public Notice No. 65/2016 dated 28.04.2016)

Self-Certified copy of IEC/PAN/GSTN Registration No.

Specimen Signature with photograph of authorized signatories duly attested by Director/Partner/Proprietor.

Self-Sealing permission once given by the Asstt./Dy. Commissioner of Customs, FSP Cell, JNCH shall be valid for export at all the Customs stations. However, the Self Sealing Permission granted shall be validated in EDI Systems of respective Customs Ports/ICDs by the exporters.

A single SSP will be granted to the Exporter for stuffing at a particular premises; and the Exporter will have to apply separately for each additional stuffing premise, in case SSP is sought for stuffing at multiple premises supervised by authorized persons at each particular premise, respectively.

The aforementioned revised procedure detailed in this Public Notice is for Self Sealing Permission only for Electronic Sealing as approved by the Board vide Circular No. 26/2017-Cus dated 01.07.2017, 36/2017-Cus dated 28.08.2017, 37/2017-Cus dated 20.09.2017 and 41/2017-Cus dated 30.10.2017

This Public Notice will be valid up to 31st December 2017.

Members are requested to kindly take note of the above do the needful accordingly.

http://164.100.155.199/pdf/PN-2017/PN_147.pdf

Difficulties faced, if any, may be brought to the notice of Asstt./Dy. Commissioner of Customs, FSP Cell, JNCH under cc  to deepak.gupta@chemexcil.gov.in  and balani.lic@chemexcil.gov.in .

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

Dear Members,

This is in continuation of our circular dated 13/11/2017 informing you about various  recommendations in the  GST Council meeting held on 10/11/2017 such as reduction in GST rates of some of our items, simplification of return filing/ compliance etc.

The Central  Government has  now  issued notifications/ circulars  regarding  extended schedule for filing  GSTR-3B, revised due dates of GSTR-1, Tran-1 etc

The relevant notifications have been highlighted as follows:

Central Tax Notifications

http://www.cbec.gov.in/htdocs-cbec/gst/central-tax-notfns-2017

Circulars/Orders

http://www.cbec.gov.in/htdocs-cbec/gst/cgst-circ-idx-2017

Members are requested to take note of above notifications/ circulars regarding  extended schedule for filing  GSTR-3B, revised due dates of GSTR-1, Tran-1 etc. 

The above-said notifications/ Circulars are available for download using  hyperlinks provided therein.

Thanking you,
Yours faithfully,
(S.G BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

As  you are aware,  delay in refund of  IGST paid on purchases by exporters has been a cause of concern for exporters who have exported against LUT/ Bond.    The refunds for such unutilised ITC   were supposed to be delayed due to non-availability  of  RFD-01/ module on GST Portal.

The council has regularly taken up this issue with the CBEC/ GST Wing to expedite  the process of  refund in such cases.

Taking cognizance  of representations from the trade,  GST Policy Wing (CBEC)  has  now issued the
Circular No. 17/17/2017 – GST dated  15th November, 2017   titled  “Manual filing and processing of refund claims in respect of zero-rated supplies”.    Besides, notification No. 55/2017 – Central Tax dated 15.11.2017 has also been issued regarding FORM GST RFD-01A.

Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders.

As you are aware,  a registered person may make zero-rated supplies of goods or services or both on payment of integrated tax and claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit in relation to such zero rated supplies.

For the sake of clarity and uniformity, the process of filing and processing of refunds manually is briefly tabulated (as per circular) as below:

The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an order has not been issued in the State, the registered person is at liberty to apply for refund before the Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented. However, in the latter case, an undertaking is required to be submitted stating that the claim for sanction of refund has been made to only one of the authorities. It is reiterated that the Central Tax officers shall facilitate the processing of the refund claims of all registered persons whether or not such person was registered with the Central Government in the earlier regime.

Members are requested to take note  of  same and do the needful submission accordingly.  for further details, the above said circular/notification are available for download using below links:

http://www.cbec.gov.in/htdocs-cbec/gst/Circular%20No.%2017-GST.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-55-central-tax-english.pdf

Technical Issues, if any, can be highlighted to helpdesk@gst.gov.in under cc to  ed@chemexcil.gov.in & Deepak.gupta@chemexcil.gov.in .

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

This is in continuation of our circular dated 13/11/2017 informing you about the various  recommendations in the  GST Council meeting held on 10/11/2017 such as reduction in GST rates of some of our items, simplification of return filing/ compliance etc.

The Central  Government has  issued notifications for changes in GST Rates which shall come into force on the 15th  November 2017.

The relevant notifications pertaining to  GST rate changes (including our items)  have been highlighted as follows:

Central Tax (Rate) Notifications

http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-41-cgst-rate-english.pdf

Integrated Tax (Rate) Notifications

http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-43-igst-rate-english.pdf

Members are requested to take note of above notifications regarding changes in GST Rates.  The above-said notifications are available for download using  hyperlinks provided therein.

Balance/ Pending notifications regarding returns/ forms etc shall be  disseminated to the members  as and when issued by the Government.

Thanking you,
Yours faithfully,
(S.G BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL

Central Tax (Noti No. 41, 14.11.2017)

notfctn-43-igst-rate-english

Dear Members,

This is in continuation of  our  circular  dated 07/11/2017 with PPT/ product information of  e-seals vendors approved as per CBEC portal.

As you are aware, as per our circular dated 31/10/2017 (ref CBEC Circular No. 41/ 2017-Customs dated 30/10/2017) all exporters who have been permitted self-sealing facilities under erstwhile procedures and exporters who are AEOs, it would be mandatory to seal their export containers with prescribed RFID e-seal w.e.f 8th  Nov. 2017.   Similarly, exporters who are availing supervised stuffing at their premises, with effect from 20th  November 2017,  they shall have to switch to RFID e-sealing procedures.  Any non-compliance will subject the containers  to usual RMS parameters. Other exporters who have newly applied to the jurisdictional customs authority for self-sealing permission under circular 26/2017-Cus dated 1st July 2017, they shall commence use of the facility subject to grant of permission and upon adoption of RFID e-sealing

We hope you have already initiated contacts with the  four  e-seal vendors as mentioned earlier in our mails  and are doing the needful communication with them  regardless of their location.Any updates on new vendors as per CBEC portal are still awaited and shall be communicated as available.

We also attach herewith  PN 145 dtd 10/11/2017 issued by JNCH ( Nhava Sheva) regarding implementation of  Electronic Sealing For Containers By Exporters Under Self-Sealing Procedure and their preparedness.

In case of any issues, please  let us know at the earliest  on Deepak.gupta@chemexcil.gov.in & balani.lic@chemexcil.gov.in.

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

http://chemexcil.in/uploads/files/PN_145_(JNCH_SEAL).pdf

Dear Members,

Kindly take note  that the  GST Council, in its 23rd  meeting held at Guwahati on 10/11/2017 has recommended the several  measures for taxpayers.

As per press notes/ release  by  CBEC, the  recommendations are highlighted as follows:

Return Filing

The return filing process shall be further  simplified in the following manner:

i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th  of the succeeding month till March, 2018.
ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories. Details of these two categories along with the last date of filing GSTR 1 are as follows:

Taxpayers with annual aggregate turnover up-to Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:

Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:

iii.   The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

b)  A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date for the months of July, August and September, 2017. Late fee was waived in all such cases. It has been decided that where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.

c)       For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST Acts).

Manual Filing

A facility for manual filing of application for advance ruling is being introduced for the time being.

Further benefits for service providers

e) Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan.

f) In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. As a further measure towards taxpayer facilitation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).

Extension of dates

Taking cognizance of the late availability or unavailability of some forms on the common portal, GST council has extended due dates for GST TRAN-1  GST ITC-04, GSTR-4, GSTR-5, GSTR-5A, GSTR-6 etc.

From exports perspective,  the GST TRAN-1 date is important  and the  due dates for furnishing the following forms shall be extended as under:

GST Rate Changes

Reduction of GST rate  from 28% 18%

The Council has recommended reduction in GST rate from 28% to 18% on goods falling in 178 headings at 4-digit.    From chemexcil’s perspective,  the GST rate of following items   has been reduced from 28% to 18%:

Detergents, washing and cleaning preparations

Liquid or cream for washing the skin

Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers

Perfumes and toilet waters

Beauty or make-up preparations

Reduction of GST rate  from 18% to 12%

Though there are several items where rate has  been rationalised, from chemicals sector Medicinal grade oxygen  is   one of the items.

Finally, as per press release, relevant notifications for all of the above decisions will be issued shorty by CBEC/GST, so as to be effective from 15.11.2017.

Members are requested to take note of all above changes.  For original  press release/ Note etc please use below links to download:

http://www.cbec.gov.in/resources//htdocs-cbec/press release/20171110_Press%20Release_23rd%20GSTC%20Meeting.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/gst/Changes-in-GST-IGST-10-11-2017.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/gst/Changes-in-GST-IGST-10-11-2017.pdf

Thanking you,
Yours faithfully,
(S.G BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

As per updates on CBEC portal, kindly  note that  the Facility to revise Form GST TRAN-1 (for transitional credit)  has been enabled for Taxpayers who have already filed it.

Further, it is mentioned that if revision is resulting in downward credit, Taxpayer shall  be able to file only if they have sufficient balance in credit ledger.

Taxpayers who are filing TRAN 1 for the first time will not be able to revise it immediately. Functionality to revise the TRAN-1 for those who do not fulfill the above criteria shall be enabled shortly.

Members are requested to take note of this facility and do the needful accordingly.  Issues, if any, may be sent on deepak.gupta@chemexcil.gov.in & ed@chemexcil.gov.in .

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

Dear Members ,

The Central Board of Excise and Customs (CBEC) has launched e-sanchit, enabling the registered persons to file documents online under Single Window Interface for Facilitation of Trade (SWIFT).

With the objective of reducing physical interface between Customs/regulatory agencies and the trade and to increase the speed of clearance, CBEC has  introduced this  facility on a pilot basis to be launched shortly at Air Cargo complex, New Delhi and Chennai Customs House.

e-SANCHIT  launched from 20th Oct 2017,  will cover all types of imports under ICES. After the completion of the pilot, the facility will be extended to all ICES locations.

Members are requested to take  note of this ease of doing business measure.   For customs circular and Step-by-Step Procedure for electronic document upload,  you may download  the relevant files using following links:

http://www.cbec.gov.in/resources//htdocs-cbec/eSANCHITStepbyStepProcedure.pdf

Thanking you ,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

Dear Members,

Kindly note that Reserve Bank of India (RBI) has issued Circular no.  RBI/2017-18/88 A.P. (DIR Series)Circular No. 11 dated  09/11/2017   regarding  Simplified Hedging Facility for Residents and Non-Residents which permits hedging of exchange rate risk on transactions, contracted or anticipated, permissible under Foreign Exchange Management Act (FEMA), 1999  of up to USD 30 million or its equivalent, on a gross basis.

The scheme of simplified hedging facility was first announced by the RBI in August 2016 and the draft scheme was released on April 12, 2017.

The facility is being introduced with a view to simplify the process for hedging exchange rate risk by reducing documentation requirements, avoiding prescriptive stipulations regarding products, purpose and hedging flexibility, and to encourage a more dynamic and efficient hedging culture.<

The guidelines of this facility are given in Annex I to this  RBI circular and this facility will be effective from January 01, 2018.

Members are requested to take note  of the above facility.  For full  details, members may refer to the circular available on below link-

https://rbi.org.in/Scripts/NotificationUser.aspx?Id=11162&Mode=0

Thanking You,
Yours faithfully,
S.G. BHARADI
EXECUTIVE DIRECTOR
CHEMEXCIL

RBI Simplified Hedging Notification

Dear Members,

To discuss the status of  bilateral  trade with Kazakhstan,  an Inter-Ministerial Meeting was held on 9th  November 2017 New Delhi.

It was opined that though  Kazakhstan was importing substantial  volumes of items from worldwide, but exports from India (specially chemicals) are very low.

In view of same, the Department of Commerce has advised us to provide details of   constraints / difficulties being faced by the Indian Companies relating to our products for export to Kazakhstan.  These issues can be taken up  during  India-Kazakhstan JWGTEC meetings later on.

In case you have any constraints / suggestions pertaining to promotion of exports to Kazakhstan,  kindly revert to us  by 13th Nov 2017 so that the same could be submitted to Department of Commerce for deliberation.

Your early responses will be appreciated and be mailed to us on Deepak.gupta@chemexcil.gov.in and balani.lic@chemexcil.gov.in.

Thanking You,
Yours faithfully,
S.G. Bharadi
Executive Director
Chemexcil.

Dear Members,

To discuss the status of  bilateral  trade with Kazakhstan,  an Inter-Ministerial Meeting was held on 9th  November 2017 New Delhi.

It was opined that though  Kazakhstan was importing substantial  volumes of items from worldwide, but exports from India (specially chemicals) are very low.

In view of same, the Department of Commerce has advised us to provide details of   constraints / difficulties being faced by the Indian Companies relating to our products for export to Kazakhstan.  These issues can be taken up  during  India-Kazakhstan JWGTEC meetings later on.

In case you have any constraints / suggestions pertaining to promotion of exports to Kazakhstan,  kindly revert to us  by 13th Nov 2017 so that the same could be submitted to Department of Commerce for deliberation.

Your early responses will be appreciated and be mailed to us on Deepak.gupta@chemexcil.gov.in and balani.lic@chemexcil.gov.in.

Thanking You,
Yours faithfully,
S.G. Bharadi
Executive Director
Chemexcil.

Dear Members,

This is in continuation of IGST refund reports received from JNCH which were circulated amongst the members for further action.

Kindly note that now JNCH portal  has uploaded a document having details of “Accounts details- IEC wise rejected by PFMS (For Drawback, ROSL, Export IGST Refund Claim)”.

Members are requested to take note of the same  and check.    In case of any errors, please arrange to do the needful through their  CHA’s/ Logistics providers.

For any query,  please contact  Deputy / Assistant Commissioner of Customs (Drawback or EDI), JNCH  in person or through email on email ids.-  ‘drawbackquery.jnch@gmail.com’ or ‘ajay.gautam@icegate.gov.in’ or over Tel nos. 022- 27244869/27244857/27244761.

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

DBKACC - (JNCH rejection list)

Dear Members,

This is in continuation of IGST refund reports received from JNCH which were circulated amongst the members for further action.

Kindly note that now JNCH portal  has uploaded a document having details of “Accounts details- IEC wise rejected by PFMS (For Drawback, ROSL, Export IGST Refund Claim)”.

Members are requested to take note of the same  and check.    In case of any errors, please arrange to do the needful through their  CHA’s/ Logistics providers.

For any query,  please contact  Deputy / Assistant Commissioner of Customs (Drawback or EDI), JNCH  in person or through email on email ids.-  ‘drawbackquery.jnch@gmail.com’ or ‘ajay.gautam@icegate.gov.in’ or over Tel nos. 022- 27244869/27244857/27244761.

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

DBKACC - (JNCH rejection list)

Dear Members,

To resolve certain difficulties being faced by exporters post-GST, it was decided by the government that supplies of goods by a registered person to EOUs etc. would be treated as deemed exports and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies.

Accordingly, Notification No. 48/2017-Central Tax dated 18.10.2017 has been issued to treat such supplies to EOU/ EHTP/STP/BTP units as deemed exports.  Further, rule 89 of the CGST Rules, 2017 (hereinafter referred to as ‘the  Rules’) has been amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon.

Now,  CBEC/ GST Policy wing has issued Circular No. 14/14 /2017 – GST   dated 6th  November, 2017 regarding  procedure and safeguards   for supplies to EOU / EHTP / STP / BTP  which are as follows:–<

The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed pro-forma in "Form–A" (appended with the circular) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to –

(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.

The registered supplier thereafter will supply goods under tax invoice to the recipient

EOU / EHTP / STP / BTP unit.

On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to –

(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.

The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU / EHTP / STP / BTP unit.

The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed

export supplies in digital form, based upon data elements contained in "Form-B" (appended with the circular).

The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements.

All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for  verification by the proper officer, whenever required. A digital copy of Form – B containing transactions for the month, shall be provided to the jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the said unit.

The above procedure and safeguards are in addition to the terms and conditions to be adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-20 and the duty exemption notification being availed by such unit.

Members are requested to take note of these procedures and do the needful accordingly. Issues, if any, may be highlighted on Deepak.gupta@chemexcil.gov.in & balani.lic@chemexcil.gov.in .   The original circular is available for download using below link-

http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-14-gst.pdf

Thanking you,
Yours faithfully,
(S G BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

This is in continuation of  our circular  dated 02/11/2017 with revised  information on e-seals vendors uploaded on CBEC portal.

As per details uploaded on the CBEC portal, till 05/10/2017,  list of Vendors who have submitted complete set of documents to the CBEC and their documents having been found complete as per requirements of Circular No. 36/2017-Customs & 37/2017-Customs are as follows:

As a service to member-exporters, we had written to above e-seal vendors and requested details of  the product  offered/ PPT etc for the information of members.

The   details  received from vendors is being shared with the members  only for information/ guidance  purpose.  As exporters have to purchase e-seals directly from the vendors, they are advised to take appropriate precautions with regards to the financial transactions or any other dealings with the Vendor.

We also understand from CBEC updates, that the process of verifying the documents of the Vendors is an ongoing process. As and when aspiring vendors complete the required documentation their names will be put up on CBEC website.   We shall update you in due course.

Members are requested to take note of the same and do the needful accordingly.

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL
http://chemexcil.in/uploads/files/i-TEK_4r_Seal_Exporter_(Electronic_Seal)_V2_04102017.pdf
http://chemexcil.in/uploads/files/Optiemus_-_Lynkseals_presentation_.pdf
http://chemexcil.in/uploads/files/perfect_RFID.pdf
http://chemexcil.in/uploads/files/E-seal_Apllication_SOP.pdf

Dear Members,

As per updates on GST Portal (https://www.gst.gov.in)  a utility Table 6A in Form GSTR1 has been introduced for exporters to claim IGST refunds.

Since for the months of August, September and October taxpayers might have filed return GSTR- 3B but as the dates for filing of GSTR-1 for August onwards have not yet been notified and GSTR1 has not been filed, therefore to enable exporters to file for refund, this functionality has been made available, the GSTN said.

As you are aware, the shipping bill filed by an exporter with customs authorities is considered to be an application for refund of integrated tax paid on the goods exported out of India. The export details from the month of August-2017 onwards can be filed in Table 6A of Form GSTR 1 on the portal.   

The Table 6A of Form GSTR1 can be filed from the returns section of the GST Portal and enables taxpayers to file export related data for the tax period so that refund of that tax- period may be processed on the basis of declaration made under Form GSTR 3B and Table 6A of GSTR 1.

Exporters can save and upload their export data which are part of GSTR-1 after filling up export details in table 6A. The table will be then extracted separately and after exporters digitally sign it, it would automatically go to the customs department. The customs department will then validate the information provided in the table with the shipping bill data and also the taxes paid in GSTR-3B. The refund amount would be either credited to exporters bank account through ECS or a cheque would be issued.

Members are requested to take note  of  same and do the needful submission of export data for IGST refund processing. Difficulties if any, can be highlighted to helpdesk@gst.gov.in under cc to  ed@chemexcil.gov.in & Deepak.gupta@chemexcil.gov.in .

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

Dear Members,

We have received communication fromShri Sharad Ranjan,  Assistant CommissionerDrawback, JNCH regarding reports pertaining toIGST refund granted, IGST amount not granted and GST Integration status for July 2017.

Members are kindly requested to go through the list of IGST Refund granted,  to whom IGST Refund has not been granted and Shipping Bills along with the status of refund and error code.

The summary of error codes is as follows

SB000 : Successful <
SB001 : Invalid SB Details
SB002 : EGM Not Filed
SB003 : Invalid GSTN ID
SB004 : GSTR3 Already Filed
SB005 : Invalid Invoice Number
SB006 : Gateway EGM not filed

Also note that in all cases where SBs/IEC is under alert or suspension will not be taken by the system for processing of IGST refund claim.

Members are requested to take note of the same and in case of any errors, please arrange to do the needful through their  CHA’s/ Logistics providers.For any query,  please  contact Drawback Section, JNCH, Nhava Sheva on Tel. No. 022-27244761,email id:drawbackquery.jnch@gmail.com

Thanking You,
Yours faithfully,
(S. G. Bharadi)
EXECUTIVE DIRECTOR
CHEMEXCIL

IGST Refund Granted
IGST Refund not Granted
IGST Shipping Bill - GSTN Integration Status

Dear Members,

This is in continuation of  our recent  circular dated 04/10/2017 with information on e-seals vendors uploaded on CBEC portal.

In this regard, CBEC has now uploaded an update with revised details of  approved  Vendors providing E-seals.   The original  update is available on CBEC portal using below link for download-

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2017/webuploaddetails-revised.pdf

We also understand from the update, that the process of verifying the documents of the Vendors is an ongoing process. As and when aspiring vendors complete the required documentation their names will be put up on CBEC website.   We shall update you in due course.

Members are requested to take note of the same and do the needful accordingly.

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL 

Webuploaddetails-revised

Dear Members,

We have received communication from the Assistant Commissioner of Customs,  Drawback, Air Cargo Complex, Mumbai   with reports pertaining to IGST refund claimed , IGST refund granted, IGST amount not granted and GST Integration status.

Member exporting through Air Cargo Complex Mumbai are  requested to go through these reports and wherever applicable,   take necessary measures/steps as per procedure  advised in attached Facility Notice 25/2017 and rectify.

In all cases where SBs/IEC is under alert or suspension it will not be taken by the system for processing of IGST refund claim.

Members are requested to take note of the same and do the needful.

Thanking You,
Yours faithfully,
(S.G. BHARADI)
Executive Director
CHEMEXCIL

Facility Notice 2
GST integration status July 2017
IGST claimed Data July
IGST refund granted July
IGST refund not granted July 2017