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        Customs

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

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        Authorization of Cost Accountants permits certification for IGST refunds where GSTN records were not transmitted, enabling interim processing. Exporters whose GSTN records were not transmitted due to GSTR 1/GSTR 3B mismatches were allowed provisional IGST refund sanction on undertakings and certificates from Chartered Accountants plus post refund audit; the Board now authorises Cost Accountants to provide the requisite certificates under that interim mechanism and directs field formations to notify exporters and report implementation difficulties to the Board.
                    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.

                          Authorization of Cost Accountants permits certification for IGST refunds where GSTN records were not transmitted, enabling interim processing.

                          Exporters whose GSTN records were not transmitted due to GSTR 1/GSTR 3B mismatches were allowed provisional IGST refund sanction on undertakings and certificates from Chartered Accountants plus post refund audit; the Board now authorises Cost Accountants to provide the requisite certificates under that interim mechanism and directs field formations to notify exporters and report implementation difficulties to the Board.


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