{"id":1949,"date":"2019-09-24T16:32:15","date_gmt":"2019-09-24T11:02:15","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1949"},"modified":"2019-09-25T18:04:19","modified_gmt":"2019-09-25T12:34:19","slug":"verification-of-igst-refund-and-its-procedure","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/","title":{"rendered":"Verification of IGST Refund and it&#8217;s Procedure"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As per the provisions of section 16(3) of the IGST Act, the registered person making zero rated supply shall be eligible to claim a refund under the following prescribed options<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The registered person shall supply goods or services or both by without paying IGST and claiming a refund of unutilized<a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\"> Input tax credit<\/a> under bond or Letter of Undertaking (LUT)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The registered person shall supply goods or services or both by making payment of IGST and claiming a refund of such tax paid on the supply of goods or services or both.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1955 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/igst-refund.png\" alt=\"igst refund\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/igst-refund.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/igst-refund-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/igst-refund-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Refund_Procedure\" title=\"Refund Procedure\">Refund Procedure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Need_for_Amendment_in_Refund_Procedure\" title=\"Need for Amendment in Refund Procedure\">Need for Amendment in Refund Procedure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Verification_Procedure\" title=\"Verification Procedure\">Verification Procedure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Suspicious_cases_Identification\" title=\"Suspicious cases Identification\">Suspicious cases Identification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Insertion_of_System_Alert\" title=\"Insertion of System Alert\">Insertion of System Alert<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Examining_the_export_goods\" title=\"Examining the export goods\">Examining the export goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#IGST_Refund_Suspension\" title=\"IGST Refund Suspension\">IGST Refund Suspension<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#GST_Information_verification\" title=\"GST Information verification\">GST Information verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#Actions_that_can_be_taken_by_Customs_formations\" title=\"Actions that can be taken by Customs formations\">Actions that can be taken by Customs formations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#In_the_case_of_No_malpractices_on_verification\" title=\"In the case of No malpractices on verification\">In the case of No malpractices on verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#In_case_of_Malpractices_on_verification\" title=\"In case of Malpractices on verification\">In case of Malpractices on verification<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Refund_Procedure\"><\/span><strong>Refund Procedure<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/refund-under-gst\/\">Refund Procedure<\/a> under option 1 is a combination of both manual and online process, the registered person after the supply of goods or services or both shall file an application in form RFD-1 and such application shall be printed and submitted manually to the concerned GST officials. The Refund shall be processed after verification of documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Refund Procedure under option 2 is a fully automated process as provided under instruction no. 15\/2017-Customs dated 9<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">\u00a0October 2017, The refund shall be processed within a fortnight automatically on the filing of GSTR-1 and GSTR-3B and filing of EGM. Under this procedure Shipping bill, itself is considered as an application and no separate application shall be needed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Refund Procedure under option 2 shall be considered as the most preferable option as there is no involvement of the manual process and fast processing of refunds.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Need_for_Amendment_in_Refund_Procedure\"><\/span><strong>Need for Amendment in Refund Procedure<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As stated in the Circular No. 16\/2019 issued by Central Board of Indirect Taxes &amp; Customs, the following instances have come to the notice of the board which led to making a modification in the procedure as specified in the instruction 15\/2017-Cus dated 09.10.2017 for verification of GST refund.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The refund of IGST has been claimed by some exporters was based on the Ineligible documents or in a fraudulent manner and utilized such credit for the payment of IGST for the goods exported out of India.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">And it has been found that there is a huge variation between the FOB Value declared in the shipping bill and the taxable value as filed in GSTR returns apparently to effect higher IGST pay out leading to encashment of credit.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Verification_Procedure\"><\/span><strong>Verification Procedure<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Suspicious cases Identification<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Insertion of System Alert<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Examining the export goods<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">IGST Refund Suspension<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">GST Information verification<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Suspicious_cases_Identification\"><\/span><strong>Suspicious cases Identification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The DG (systems) shall forward the list of risky exporters to Risk Management Centre for Customs (RMCC) and respective Chief Commissioners of Central Tax which was identified based on the suitable criteria framed by the DG (systems) at the national level.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The DG (systems) shall also inform to the Chief Commissioner of Central Tax about the IGST refunds granted to such risky exporters in past.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Insertion_of_System_Alert\"><\/span><strong>Insertion of System Alert<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">An alert shall be inserted by Risk Management Centre for Customs (RMCC) for all risky exporters<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">100% of examination of export consignment shall be made mandatory for all risky exporters<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">An alert shall be inserted to suspend the IGST refund in such cases<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Examining_the_export_goods\"><\/span><strong>Examining the export goods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The consignment shall be examined by the customs officer as per the RMCC alert<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Consignment shall be cleared as per the regular practice only if there are no violations of any of provision of the Customs Act, 1962 or other laws being observed and the result of examination tallies with the declaration in the shipping bill.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"IGST_Refund_Suspension\"><\/span><strong>IGST Refund Suspension<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Refund shall be suspended by the Deputy or Assistant Commissioner of Customs dealing with a refund at the port of export, if the result of such examination made does not tally with the declaration made in shipping bill or there is a violation regarding the provision of the Customs Act, 1962 or other laws being observed.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST_Information_verification\"><\/span><strong>GST Information verification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Standard Operating Procedure will be issued by the GST Policy wing for verification of the IGST refund claims and other related aspects by the Chief Commissioner of Central Tax.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A report shall be furnished to the respective Chief Commissioner of Central Tax within a period of 30days clearly specifying the amount of IGST paid and claimed\/ sanctioned as the refund was in accordance with the law or not.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">All cases reports shall be compiled and forwarded to RMCC and concerned customs port of export within a period of 5 working days, by the Chief Commissioner of Central Tax.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1967 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png\" alt=\"Online GST Registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Actions_that_can_be_taken_by_Customs_formations\"><\/span><strong>Actions that can be taken by Customs formations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"In_the_case_of_No_malpractices_on_verification\"><\/span><strong>In the case of No malpractices on verification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IGST refund shall be processed by the Customs officer at the port to the extent verified by the GST authorities based on the verification report from Chief Commissioner of Central Tax stating that ITC availed by the exporter was in accordance with the <a href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/\">GST<\/a> Law and rules made thereunder.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"In_case_of_Malpractices_on_verification\"><\/span><strong>In case of Malpractices on verification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IGST Refund shall not be processed, if on verification it has been found that exporter has availed ITC fraudulently or on the basis of ineligible documents and utilized the said ITC for payment of IGST claimed as refund.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per the provisions of section 16(3) of the IGST Act, the registered person making zero rated supply shall be &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Verification of IGST Refund and it&#8217;s Procedure\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/verification-of-igst-refund-and-its-procedure\/#more-1949\">Read more<span class=\"screen-reader-text\">Verification of IGST Refund and it&#8217;s Procedure<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - 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