IGST refund certification: exporters must submit CA certificates and payment proof to secure sanction of refunds Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply.
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 certification: exporters must submit CA certificates and payment proof to secure sanction of refunds
Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply.
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