RSM India

GST

SOP to be followed by Exporters

Standard Operating Procedures (SOP) for exporters are designed to mitigate fraudulent cases of availing refund of Integrated Goods and Services Tax (IGST) paid through  ineligible  Input Tax Credit (ITC) which are  claimed on the basis of fake invoices.

  1. Board may undertake 100% verification of export consignments/shipments of certain exporters at customs port. The refund scroll in such cases will be kept in abeyance till verification report is acknowledged.
  2. Exporters whose refund scroll has been kept in abeyance for verification would be informed by the jurisdictional CGST or by Custom authorities. On getting informed by any of the authorities, to accelerate the verification, exporters should fill information in Annexure ‘A’ and submit the same to their jurisdictional CGST authorities for their verification.  Authorities may further seek additional information if required by them.
  3. Verification by jurisdictional CGST authorities shall be completed within 14 working days of furnishing of information by the exporter. In case, the verification is not completed within the said timeline, the jurisdiction officer will bring it to the notice of a nodal cell to be constituted in the jurisdictional Pr. Chief Commissioner/Chief Commissioner Office
  4. However, at the expiry of the said 14 days, exporter may escalate the matter to the jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax by sending an email to the Chief Commissioner concerned (email IDs of jurisdictional Chief Commissioners are provided in Annexure B).
  5. Appropriate action would be should be taken by the Jurisdictional Pr. Chief Commissioner/Chief Commissioner of Central Tax to complete the pending verification within next 7 working days.
  6. In case, any refund claim is pending for more than one month, the exporter may raise a grievance on www.cbic.gov.in/issue by providing all significant details like GSTIN, Shipping Bill No., IEC , Port of Export & CGST formation where the details in prescribed format had been submitted etc.  The grievances filed by the exporter shall be examined by a Committee headed by Member GST, CBIC for resolving the issues.  

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