IGST refund transmission: interim procedure allows record transmission subject to CA certification, payment rectification and post-refund audit. Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds.
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Provisions expressly mentioned in the judgment/order text.
IGST refund transmission: interim procedure allows record transmission subject to CA certification, payment rectification and post-refund audit.
Pending IGST refunds are blocked where GSTN has not transmitted records to Customs EDI due to mismatches between IGST declared in GSTR-1 and GSTR-3B. An interim procedure requires Customs to identify compliant GSTINs for transmission, requires exporters whose refunds are processed to submit Chartered Accountant certificates and undertakings, and mandates remediation steps and proof of payment where short payments exist. DG (Audit) and jurisdictional GST offices will verify and include these GSTINs in post-refund audits; non-compliance affects future refunds.
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