It claims that such a step would deal with the issues relating to refund blockage by means of allowing refunds subjected towards undertakings/submission of CA certificates through the exporters as well as post refund audit scrutiny.
The Central Board of Indirect Taxes and Customs (CBIC) had made the deadline extended for sanction of pending Integrated Goods and Services Tax (IGST) refunds in those cases where records had not been transmitted towards ICEGATE because of GSTR1 and GSTR3B mismatch error. This overcomes the issue of refund blockage through permitting refunds subjected towards undertakings/submission of CA certificates by means of the exporters as well as post refund audit scrutiny. This facilitation had been issued through a circular 04/2021 and shall be applicable to all shipping bills which was filed up to 31st March 2021.
The Central Board of Indirect Taxes and Customs (CBIC) had also extended the facility for settling invoice mismatch errors, classified as SB-005 error, by the customs officer interface on a permanent basis through a circular 05/2021. Previously this facility has been provided for a limited period, that is with regard to shipping bills that were filed up to 31st December 2019.
The exporter might avail the facility of correction of invoice mismatch errors with regard to all past shipping bills, despite its date of filing subject to payment of a minimal fee.
The Central Board of Indirect Taxes and Customs (CBIC) had continuously taken an active approach towards resolving issues faced by the trade. It was seen that a considerable number of exporters were facing difficulties in getting their IGST refund authorized either due to lack of facility for amending GST 3B return or bonafide clerical or human mistakes while filing the documents. With the endeavour of resolving every such pending IGST refund claim, the Central Board of Indirect Taxes and Customs (CBIC) had issued a circular 04/2021-Customs on 16th February 2021 and circular 05/2021-Customs on 17th February 2021.
Now, with the issuing of the circular, the Central Board of Indirect Taxes and Customs (CBIC) expects all these pending Integrated Goods and Services Tax (IGST) refund claims issues towards being resolved.
What is ICEGATE
The full form of ICEGATE is Indian Customs Electronic Gateway. It is a nationwide portal of Indian Customs of Central Board of Indirect Taxes and Customs (CBIC) which offers e-filing services towards the Trade, Cargo Carriers, and additional Trading Partners electronically.
ICEGATE is effective at 245 customs locations taking care of approximately 98% of the International trade of India, relating to import and export consignments. There are two aspects of ICES:
• Internal Automation of the Custom House for a complete, paperless, completely automated customs clearance system that makes the running of Customs clearance translucent and effectual.
• Online, real-time electronic interface through the trade, transport, banks as well as regulatory agencies concerned with customs clearance of import and export cargo through ICEGATE.
• ICES has been planned towards exchanging/transacting customs clearance linked information electronically by means of Electronic Data Interchange. A big number of documents that trade, transport as well as regulatory agencies (collectively known as Trading Partners) are required towards submitting/ receiving in the procedure of live customs clearance are now being processed online.
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