1. IMPORT GENERAL MANIFEST

1. Once before arrival of cargo at destination port, the carrier has to file the details of cargo arriving to such port of importing country with the Customs. The filing of such details of cargo is called IGM filing (Import General Manifest filing).
2. The procedures to file IGM (Import General Manifest) are done by the carrier of goods or his agent. Normally IGM is filed on the basis of Bill of Lading or Airway bill, issued by the carrier. The IGM Import General Manifest contains the details about shipper, consignee, number of packages, kind of packages, description of goods, airway bill or bill of lading number and date, flight or vessel details etc.
3. Once after filing Import General Manifest, the importer or his customs broker files necessary documents for import with customs under the said imported goods. This filing is done on the basis of Import General Manifest (IGM) information filed by the carrier on arrival of goods. If any mistakes in filing Import General Manifest, the import customs clearance documents cannot be accepted, as the details of such documents has to be matched with the details in Import General Manifest (IGM).
4. So if any details in IGM filed wrongly, such details have to be amended with customs before filing documents of clearance.
5. Once after amendment necessary information in Import General Manifest, the importer or his agent can file bill of entry and proceed to complete customs formalities to take delivery of cargo.

2. EXPORT GENERAL MANIFEST

1. Details of export supplies in Table 6A of GSTR-1

1. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs System s as per details provided in shipping bills/bill of export thus exporters must file their GSTR-1 very carefully to ensure that all relevant details match.
2. Exporters who have not filed their GSTR-1 for month of July 2017 may be advised to do so immediately.
3. For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters may be advised to submit the requisite details once GSTN develops the utility.

2. Valid return in Form GSTR-3 or Form GSTR-38

Filing of valid return in GSTR -3 or GSTR -3B is another pre-condition for considering shipping bill/Bill of export as claim for refund. Exporters may be advised that they must file these returns expeditiously without waiting for the last date, to ensure that their refund i processed in a timely manner.

3. Bank account details

1. The refund is to be credited in the bank account of the applicant mentioned in his registration particulars. As a practice, exporters have been declaring details of bank account to Customs for the purpose of drawback etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters may be advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.

2. Further, as the refund payments are being routed through the PFMS the bank account details need to be verified and validated by PFMS. The status of validation of bank account with abcaus.in PFMS is available in ICES. Exporters may be advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment.

4. Processing of refund claims

Proper officer of each jurisdiction shall generate a payment scroll of eligible IGST refunds in the same manner as RoSL scrolls are generated. The scroll shall be transmitted electronically to PFMS system for onward payment into their bank accounts. Unlike RoSL where paper scrolls are to be sent by field formations, in this case. Electronic verification will be done centrally by a DDO appointed in this regard. Detailed EDI procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of Systems. CBEC. DG-Systems is also laying down the procedure for payment and accounting in consultation with Pr. CCA CBEC and CGA of India.

5. Handling of cases under Rule 96(4)

The Commissioners should put in place a mechanism for keeping record of such intimations received from jurisdictional Commissioner of central tax, State tax or Union territory tax and ensuring that refunds are not processed and sanctioned in such Necessary communication to the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, in respect of claims withheld should be promptly sent. Mechanism to communicate the same to portal is being worked out and shall be communicated separately.

6. Exports in violation of the provisions of the Customs Act, 1962

1. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962, IGST refund has to be withheld in terms sub rule 94(4)(b) of aforesaid Rule Accordingly. Necessary action in such cases to ensure that IGST refund is withheld should be taken.
2. Guidelines and procedures for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately.
3. Suitable trade notices and standing orders should be issued for guidance of trade and officers respectively. Difficulties, if may be brought to the notice of the Board.