Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims -reg.

IGST refund compliance requires reconciled GSTR filings and CA certification to secure pending export refunds.

Sanctioning of pending IGST refund claims at JNCH uses an alternative mechanism for cases where GSTN records were not transmitted. Exporters with GSTR-3B IGST equal to or exceeding GSTR-1 must submit a Chartered Accountant certificate to DC(IGST) at the port with a copy to the jurisdictional GST office; shortfalls in GSTR-3B require payment of the difference via subsequent GSTR-3B filings with proof to customs, with thresholds determining whether self-certified challans suffice or whether a CA certificate and undertaking are additionally required.