CERTIFICATE FOR NON-AVAILMENT OF CENVAT CREDIT

This query is : Resolved

Manjunatha B M (Querist)
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28 July 2021 Dear Sir/Ma'am,

As im a exporter, cutoms has raised a query as " PRODUCE COPY OF GSTR-2 FOR THE RELEVANT/PREVIOUS MONTH AND ALSO CERTIFICATE FOR NON-AVAILMENT OF CENVAT CREDIT/GST CREDIT. "

But i have reversed the ITC for the month of July to Sept 2017, because for the first quarter of GST implementation either we have to take ITC credit or DBK . so we have consider the DBK and reversed the ITC, But now to answer the query at customs i need Non availment of cenvat credit letter. If i ask in customs they say we need to get from our range GST officer and if i ask my range office they say, without the letter or consent from customs we cannot give the letter like that.

so is there any circular for the same where i can show to our range officer. and how to resolve this issues please.

Regards
Manju

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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06 July 2024 In your situation, where you need to provide a certificate for non-availment of Cenvat credit/GST credit to Customs but are facing challenges obtaining it, here are the steps you can consider:

1. **Review Relevant Circulars and Notifications**: Look into any specific circulars or notifications issued by the GST department or Customs department regarding the procedure for certifying non-availment of Cenvat credit/GST credit. These documents often outline the procedure and requirements for exporters in such scenarios.

2. **Documentation from GST Department**: Approach your jurisdictional GST officer with whom you are registered. Explain your situation and provide any documentation or evidence you have regarding the reversal of ITC for the specified period (July to September 2017). Request them to issue a certificate or letter confirming that you have not availed of the Cenvat credit/GST credit during the relevant period.

3. **Customs Interaction**: Since Customs is requesting this certificate, communicate clearly with them about the steps you are taking to obtain the required documentation from the GST department. Inform them of any circulars or guidelines you have found that support your case. Sometimes, Customs officers can provide guidance or assistance in facilitating communication with GST officers.

4. **Follow-Up and Coordination**: If there is confusion or hesitation from either department (GST or Customs), escalate the matter within your organization and seek assistance from legal or compliance experts who deal with such regulatory matters regularly. Sometimes, a senior officer's intervention or clarification may be necessary to resolve the issue.

5. **Documentation and Evidence**: Ensure you have all relevant documents and evidence ready to support your case, such as GST returns filed for the relevant period, evidence of ITC reversal, and any correspondence with both GST and Customs departments.

6. **Seek Legal or Professional Advice**: If the issue persists and becomes complex, consider seeking advice from a tax consultant or legal advisor who specializes in GST and Customs matters. They can provide specific guidance based on the latest regulations and assist in navigating the process effectively.

By following these steps and leveraging any relevant circulars or notifications, you should be able to resolve the issue of providing a certificate for non-availment of Cenvat credit/GST credit to Customs.