クーリエによる輸出 | ECCSアプリケーション（高速貨物通関システム）によるIGST還付プロセス

Goods and Service Tax (“GST”) clearly functions on the concept of “Export the Goods/Services and not the taxes”. Therefore, all taxes paid on goods/services exported out of India must be refunded to the exporter without any failure. Under GST, a refund of IGST paid on exported goods is provided automatically on the filing of shipping Bills to avoid funds blocking of the exporter.

In case of export made with payment of IGST, shipping bill filed for export of goods is automatically considered as Refund application and upon processing of shipping bills on IECGATE, the system will automatically process the refund of IGST.

1. Challenges in IGST refund on goods exported through Courier

• Where goods are exported through courier, shipping bills are not filed online. Rather a manual shipping bill is filed in form CSB-V Form (Courier Shipping Bill-V).
• However, since CSB-V are filed manually, therefore, details of CSB-V are not processed on ICEGATE automatically. Non-processing of Shipping Bill information on ICEGATE does not allow automatic processing of refund of IGST paid on export.

2. Steps taken to resolve refund issues with respect to goods exported through courier

• To resolve the issue of paper work and manual intervention in courier export cases, Central Board of Indirect Taxes and Customer has developed a new application namely ECCS (Express Cargo Clearance System).
• The ECCS was launched in 2017 for the electronic clearance of courier consignments. 

3. Advisory issued by CBIC on IGST Refund module for Exports in ECCS Application

• Initially Office of the Additional Director General (Systems) issued an Advisory on Roll Out of IGST Module for Export in ECCS Application vide  F.No. I(9)/1/2020-Sys(W) dated 20th January, 2020.  
• Later on an ICES advisory 21/2020 dated 20th June, 2020 was issued with respect to IGST refund processing of Courier Export in ICES (Indian Customs EDI System).
• Office of the Commissioner of Customs II issued Public No. 07/2020-21 dated 2nd July, 2017 on IGST refund module for Export in ECCS Application.

This advisory explains the IGST refund workflow in ECCS (Express Cargo Clearance System).

4. Process of IGST Refund on Courier Export through ECCS Application

• IGST refund processing for exports through courier shipment has been enabled in ICES.
• As a pre-requisite, Courier companies are required to upload data related to Manual Courier Shipping Bills in ECCS and also required to register/update Bank details of Exporter in ICES (Indian Customs EDI System).

In this article, we will understand the process of uploading the Manual courier shipping on ECCS with the approval of the customs officer and processing of IGST refund on the Exported goods.

4.1 Upload Manual Courier Shipping Bills by Courier Company 

1. Every Courier company is required to create login credentials at https://eccsidm.cbic.gov.in.
2. Only 89 courier companies are registered as “Authorised Couriers” on ECCS portal. List of such companies can be access at https://courier.cbic.gov.in/courierTerminalList.jsp.
3. Post Login, Courier company shall download the Sample Template file and will update the file with manually cleared shipments.
4. Courier company shall upload the updated file at “Export>Manually Cleared Data Upload”.
5. Uploaded details of manually cleared shipping Bills will move to Customs for approval.

4.2 Approval/Rejection of Shipping Bills by Custom Officer

1. Custom officer shall login on ECCS portal and will be able to see data of manually cleared Shipping Bills under “Export>Approve Manually Cleared Shipping Data”
2. Custom officer will have the two options, i.e., either to approve or Reject.

4.3 Status of Manual Shipping Bills by Courier Companies

1. Action by Custom officer will appear on ECCS portal of courier company and courier company will be able to access the data at “Export>Manually Cleared Shipment>View”.
2. Files Validation unsuccessful and rejected: In this case the courier company is required to amend the file as per custom officers comments. After updating the file, the same be resent to custom for approval. 
3. Files Validation successful and accepted: Approved data will be converted into XML through utility and same shall be transmitted to IECGATE for further processing of IGST refund.

4.4 Processing of data by ICEGATE

1. Data transmitted to ICEGATE will be process and ICEGATE shall further process the data.
2. If ICEGATE validation is successful then the Success Response Generated and data is further transmitted to ICES.
3. If ICEGATE validation is unsuccessful then the Failure Response Generated and data is sent back to ECCS.

手動クーリエ貨物船積書類のアップロードフローチャート

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4.5 ICESにおけるIGST還付処理

1. ICEGATEからICESに転送されたファイルはICESで再検証され、検証に成功したファイルはGSTINに送信されます。
2. その後、ICT（情報通信技術）担当官がICESにアクセスしてスクロールを生成し、ICEGATEに送信する必要があります。
3. ICEGATEは、IGST還付金額を振り込むため、PFMS（公的財務管理システム）に転送します。
4. PFMSは要求を処理し、真正性が確認されれば銀行に要求を転送します。
5. 銀行は輸出者に還付金額を振り込みます。

4.6 還付処理のためにICESで行われるデータ検証

上記の手順でデータがICESに送信されると、ICESは正確かつ適格な還付金額が処理されるよう、データに対して以下の検証チェックを行います。

1. IGST_VFNロールによる検証と承認 –
   • データがICESで利用可能になったら、既存のIGST_VFNモジュールを使用して、アップロードされたデータの最終検証と承認を行う必要があります。これは、手動/非EDI船積書類のIGST還付関連の検証に使用されるものと同じモジュールです。
   • システムマネージャー（SM）または代替システムマネージャー（ASM）は、クーリエIGST還付を担当する職員をIGST_VFNロールに割り当てる必要があります。
   • 関係職員の割り当てが前提条件となります。
   • 職員は貨物サイトにログインし、船積書類の詳細を検証します。
   • このロールにおいてICESで船積書類が検証および提出されない限り、その書類はIGST還付手続きの対象とはなりません。
2. 口座情報の提出 – 輸出者は自身の口座情報をICESで更新する必要があります。
3. IGST検証手順 – 手順1および2が完了すると、システムは受信データとGSTR-1の対応データを照合する検証プロセスを実行します。データに不一致がある場合、エラーコード（下記参照）が生成され、ICEGATE上の輸出者およびICES上のIGST_VFNロールの担当官に通知されます。エラーが申告内容の誤りに関連している場合、輸出者はGSTR-1を修正するよう助言されます。
4. 還付スクロール – 最後に、暫定スクロールおよび確定スクロールのオプションが利用可能になります。関係する航空貨物税務署の職員は、検証に成功した船積書類を生成できます。

IGST還付プロセスのフローチャート

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