IGST refund validation: processing permitted upon CA certification or reconciliation payment and record transmission by GSTN. A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST refund validation: processing permitted upon CA certification or reconciliation payment and record transmission by GSTN.
A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification.
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