輸出に対するIGST還付 | GSTR-1とGSTR-3Bの不一致

“Export” is considered as a major contributor to any economy and therefore, government makes all possible efforts to increase it. For this purpose, exports are kept free from any kind of taxes including Goods and Service Tax.

To substantiate such principle, export ofgoods or services or both has been classified as “Zero Rated Supply” underIntegrated Goods and Service Tax, 2017 (“IGST Act”) and accordingly, suchsupply is not liable to Goods and Service Tax (“GST”). To claim benefit of such“zero rated supply”, GST law provides for either of the following options:

1. Exporter mayexport goods without payment of GST and later on can claim refund of GST paidon procurements, i.e., inputs and Input services or
2. Exporter mayexport goods on payment of IGST and later on can claim refund of such GST paid.

1. Manner of claiming refund on Export and issue arised

For the purpose of claiming refund, IGST Acthas specified a pre-requisite that export related information entered intoGSTR-1 by supplier (such as Invoice Number, invoice date, shipping bill number,shipping bill date and Invoice amount) shall get transmitted to customs systemsto check authenticity of export transaction claimed by supplier.

For the purpose of transmitting informationto Customs EDI, a validation has been introduced that IGST paid on export inany particular month as declared in Table3.1(b) of GSTR-3B* should not be less than export declared in Table-6A of GSTR-1**.

*Section - 3.1 Tax on outward and reverse charge inward supplies-3.1(b)-Outward Taxable supplies (Zero Rated)

**Table 6A- Exports Invoices

2. Mismatch of Information in Table 3.1 (b) of GSTR-3B with Table-6A of GSTR-1

Central Board of Indirect Taxes and Customs (“CBIC” or “Department”) has received number of representations from exporters wherein it was highlighted that exporters have committed mistakes while filing GSTR-1 and GSTR-3B as exporter has inadvertently declared IGST paid on export supplies as IGST paid on interstate domestic outward supplies (i.e. Table 3.1(a)) instead of Outward taxable supplies (Zero rated) (i.e., Table 3.1(b)) while filing GSTR-3B. Therefore, exports declared in Table-6A of GSTR-1 did not match with exports declared in Table 3.1(b) of GSTR-3B.

Consequently, GSTN failed to transmit export-related data to customs EDI, and therefore, IGST refund of exporters could not be processed.

3. Issuance of Circular 12/2018-Customs dated 29^th May, 2018

Considering the transitional period of GST, Central Board of Indirect Taxes & Customs (“CBIC” or “Department”) issued circular No. 12/2018-customs dated 29^th May, 2018 wherein it specified the manner of sanctioning pending IGST refund for the period of 1^stJuly, 2017 to 31^st March, 2018 wherein records have not been transmitted from GSTN to DG System.

4. Procedure of sanctioning of refund

CBIC has envisaged 2 cases where short refund or no refund has been granted to exporter, and accordingly, it has clarified procedure of sanctioning refund in such cases in the following manner:

4.1 Cases where no short payment of IGST

• Step-1: As exporters declared IGST paid on exports as IGST paid on interstate outward supply, accordingly, customs policy wing will prepare thelist of exporters whose cumulative IGST paid as per GSTR-3B (i.e., IGST paid on exports, as declared in Table 3.1(b), and IGST paid in inter-state outward supply, as declared in Table 3.1(a)) is greater than or equal to IGST cumulative IGST amount indicated in GSTR-1 for the same period. Custom policy wing will share such list with GSTN.

• Step-2: GSTN shall send the confirmatory mail to these exporters regarding transmission of their records to custom EDI system.

• Step-3: Exporters whose refund is sanctioned by the department shall be required to submit a certificate from chartered accountant for the period of01.07.2017 to 31.03.2018 stating that there is no discrepancy between IGST amount refunded on exports and IGST amount paid by exporters for exports. Such certificate is required to be submitted before 31^st October, 2018 to custom office of port of export.

If export is made from multiple ports, exporter is at liberty to choose any of the port of export for submission of certificate.

• Step-4: Exporter shall submit a copy of certificate to jurisdictional GST office (central/state). Non-submission of CA certificate will adversely affect the refund of exporter in future.

• Step-5: Board will share the list of exporters to whom refund has beengranted with DG(Audit)/DG(GST)

Above-sanctioned refunds shall be subject to post refund audits crutiny.

4.2 Cases where there is short payment:

• Step-1: On preparation of list by custom wings, a list will be prepared ofsuch exporters whose payment of IGST (as declared in Table 3.1(a) and Table3.1(b) of GSTR-3B) is less then IGST payable as per sales declared in GSTR-1for the period of 1^st July, 2017 to 31^st March, 2018.Custom policy wing shall share the list of such exporters with GSTN and all chief commissioners of Customs.

• Step-2: An informatory email will be send to all exporters who have deposited short IGST in their GSTR-3B informing them about their short payment.

• Step-3: Exporter will be required to make payment of such short IGST inGSTR-3B of subsequent months to ensure that entire IGST claimed in GSTR-1 has been paid. Further, exporter will be required to submit proof of such payment with Assistant/Deputy Commissioner of customs in charge of port from where export is made. In case of multiple exports, exporter is at the liberty to choose either of the port.

• Step-4: Exporters shall submit the copy of self-deposit of IGST (self-attested copy of challan) with concerned custom office at the port of export.

However, where amount of IGST refund amount is more than INR 10 lacs then exporter is required to submit a certificate from chartered accountant that the shortfall of GST has been paid.

• Step-5: Exporter shall file an undertaking that they will return refund amount it is found to be not due to them.

• Step-6: The Customs zones shall compile list of exporters (GSTIN only), who have come deposited short payment of IGST and also complied with other prescribed requirements.

• Step-7: Such compiled list may be forwarded to Customs policy wing, DG (Audit) and DG (GST). Customs policy wing shall in further forward such list to GSTN. On receipt of the list of exporters from Customs policy wing, GSTN shall transmit the records of those exporters to Customs EDI system.

• Step-8: The exporters whose refunds iseither processed or sanctioned shall submit another certificate from Chartered Accountant before 31^st October, 2018 to the same Customs office at the port of export stating that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods.

Further, a copy of the certificate shall also be submitted to the jurisdictional GST office (Central/ State). The concerned Customs zone shall provide the list of GSTINs who have not submitted the CA certificate to the Board by the 15th November 2018.

• Non submission of CA certificate shall adversely affect the future IGST refunds of the exporter.

5. Post Refund audit

Refund one sanctioned or granted shall still be subject to departmental audit. DG (Audit)shall include such GSTINs to which refund has been granted wide using procedure given in Circular 12/2018 for conducting Audit under the GST law. The inclusion of IGST refund aspects in Audit Plan of those units may be ensured by DG(Audit).

Further, if departmental Audit detects any case of excess refunds to the exporters under this circular then detail of such refund shall be forwarded to concerned GST formation for appropriate action. Jurisdictional GST officer shall verify the details of such payment particulars at its end.

6. Circular No. 25/2019-Customs dated 27^th August, 2019-Extension of benefit given under circular 12/2018-Customs for the period of April 2018 to March, 2019

Various exporters got benefited throughprocedure give under circular 12/2018-customs and also incidences of errorsreduced substantially. However, some exporters have continued to made sucherror in F.Y. 2018-19 also,

これを受け、2018年4月から2019年3月までの期間に輸出業者が直面した問題を解決するため、CBICは2019年8月27日付の通達No. 25/2019-customsを発行し、GST法委員会の協議を経て、通達12/2018-customsで付与された特典を2018年4月から2019年3月までの会計年度にも拡大しました。したがって、2017年7月1日から2018年3月31日までの期間について通達12/2018-customsで規定された条項は、2018年4月から2019年3月までの期間にも準用されるものとします。

これに基づき、通達12/2018-customsのパラグラフ3Aおよび3Bで示されたガイドラインに関し、GSTR-3Bの表3.1(b)に従って支払われたIGSTと、GSTR-1の表6Aに記載された詳細との照合は、2018年4月から2019年3月までの期間について累積ベースで実施されるものとします。さらに、本通達に基づき輸出に対して還付されたIGST額と、2018年4月から2019年3月までの期間における実際の物品輸出に対して支払われたIGST額との間に不一致がないことを証明する公認会計士による証明書が必要であり、輸出業者は当該証明書を2019年10月30日までに提出しなければなりません。

関係する税関ゾーンは、2019年11月15日までに公認会計士の証明書を提出していないGSTINのリストを委員会に提供するものとします。