快递出口 | 通过 ECCS 应用程序（快件货物清关系统）进行 IGST 退税的流程

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.

手动快递报关单上传流程图手动快递报关单

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4.5 ICES 系统中 IGST 退税的处理

1. ICEGATE 转发至 ICES 的文件将由 ICES 进行重新验证，验证通过的文件将传输至 GSTIN。
2. 此外，ICT（信息与通信技术）官员需访问 ICES 生成退税清单（Scroll），并将其发送至 ICEGATE。
3. ICEGATE 将其转发至 PFMS（公共财政管理系统）以进行 IGST 退税金额划拨。
4. PFMS 处理请求，并在确认真实性后将请求转发至银行。
5. 银行将退税款项存入出口商账户。

4.6 ICES 系统中用于退税处理的数据验证

数据通过上述程序传输至 ICES 后，ICES 将对数据执行以下验证检查，以确保处理的退税金额准确且符合条件：

1. 通过 IGST_VFN 角色进行核实与审批 –
   • 数据进入 ICES 后，应使用现有的 IGST_VFN 模块对上传的数据进行最终核实与审批。该模块与用于手动/非 EDI 报关单 IGST 退税相关核实的模块相同。
   • 系统管理员 (SM) 或代理系统管理员 (ASM) 需将处理快递 IGST 退税的官员分配至 IGST_VFN 角色。
   • 相关官员的分配是前提条件。
   • 官员应登录货运站点并核实报关单详情。
   • 除非报关单在此角色下于 ICES 中完成核实并提交，否则该报关单将不被纳入IGST 退税流程。
2. 账户详情提交 – 出口商应在 ICES 中更新其账户详情。
3. IGST 验证程序 – 完成第 1 步和第 2 步后，系统将运行验证程序，将接收到的数据与 GSTR-1 的对应数据进行匹配。若数据存在任何不一致，系统将生成错误代码（附于下方），并显示在 ICEGATE 的出口商界面及 ICES 的 IGST_VFN 官员角色界面中。若错误与申报填写不当有关，则建议出口商在 GSTR-1 中进行修改。
4. 退税清单 – 最后，系统将提供临时和最终退税清单选项。相关航空货运专员公署的官员可生成验证通过的报关单。

IGST 退税流程图

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