Export Refunds on Manual Mode from 10
Oct-14 Oct, Thereafter on Electronic Mode thru PFMS Portal
[CBEC
Instruction No. 16/2017-Customs dated 9 October 2017]
Sub: Refund
of IGST paid on export of goods under Rule 96 of CGST Rules 2017
Your attention is invited to Instruction No. 15/2017-Customs dated 09.10.2017 on the aforementioned subject. In this regard a letter
has been received from Chief Controller of Account (copy enclosed) wherein they
have expressed their inability to initiate the process of disbursement of IGST refund
through PFMS portal from 10.10.2017 due to ongoing migration of existing hardware&
software infrastructure of PFMS.
2. In the given circumstances, Chief Controller of Account
has proposed to use the existing tax refund payment system for refund payment of
IGST on exports. In the existing system the concerned departmental officer (Assistant
Commissioner/Deputy Commissioner of the Customs Commissionerate)
issues a single cheque to the bank along with a list of
exporters containing details of their bank accounts, amount of refund etc. Against
the single cheque of consolidated amount of refund, the
authorized bank credits the bank account of the exporters mentioned in the list
through ECS/NEFT/RTGS. The cheque books for this purpose
are provided by the field PAOs to the departmental officers.
3. In view of above it is directed to use the existing
system to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017.
The payment through PFMS portal would be started from 16th October 2017. The cheque books presently being used for refund payments may also
be used for refund of IGST on exports by the Departmental Officers. In case of requirement
of additional cheque books by the Customs formations,
the same may be provided by the concerned PAO.
4. This issues with the approval of Member (Customs).
Enclosures: As above
F. No. 450/119/2017-Cus IV
F. No. Pr.CCA/CBEC/GST-IT/IGST-Refunds/2017-18/689
Office of Principal
Chief Controller of Accounts,
Central Board
of Excise and Customs
AGCR Building,
I.P Estate, New Delhi.
October 9, 2017
To
The Member (Customs)
CBEC
Sub: Refund of IGST on exports
Sir
This is with reference to the plan of refund of IGST
on exports for the month of July 2017 to be started from 10th October 2017. As per
the decisions taken earlier, the refund to exporters is to be disbursed through
PFMS portal through e-PAO (GST Refunds). However due to ongoing migration of existing
hardware and software infrastructure of PFMS, the required development and testing
of electronic refund payment file will not be possible to be done by 10thOctober
2017. In this regard, a detailed Note has been sent by the Controller General of
Accounts to Finance Secretary on 5th October 2017 (Copy enclosed).
2. In the given circumstances, it is proposed to use
the existing tax refund payment system for refund payment of IGST on exports. In
the existing system the concerned departmental officer (Assistant Commissioner/Deputy
Commissioner of the Customs Commissionerate) issues a
single cheque to the bank alongwith
a list of exporters containing details of their bank accounts, amount of refund
etc. Against the single cheque of consolidated amount
of refund, the authorised bank credits the bank account
of the exporters mentioned in the list through ECS/NEFT/RTGS. The cheque books for this purpose are provided by the field PAOs
to the departmental officers.
3. It is therefore proposed to use the existing system
to make immediate payment of refund of IGST on Exports w.e.f.
10th October 2017 till 14th October 2017. The payment through PFMS portal
would be started from 16th October 2017. The cheque
books presently being used for refund payments may also be used for refund of IGST
on exports by the Departmental Officers. In case of requirement of additional cheque books by the Customs formations, the same may be provided
by the concerned PAO. This issues with the approval of Pr. CCA.