IGST refund claims: Cost accountants authorized to certify records under board circulars, enabling sanction despite transmission gaps. Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.
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 claims: Cost accountants authorized to certify records under board circulars, enabling sanction despite transmission gaps.
Sanction of pending IGST refund claims where GSTN records have not been transmitted to DG Systems is enabled by authorizing Cost Accountants to provide the requisite certificates under the framework of earlier Board Circulars, allowing reconciliation and processing of refund claims despite transmission gaps; stakeholders facing implementation difficulties may report them to the issuing office.
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