IGST refund certification: Cost Accountants authorised to issue certificates to expedite refund processing where records were not transmitted Cost Accountants are authorised to provide the requisite certificates envisaged under Circular 12/2018-Customs for sanction of pending IGST refund claims where records were not transmitted from GSTN to Customs due to GSTR 1/GSTR 3B mismatch, enabling exporters to obtain Cost Accountant certificates to facilitate immediate processing of refund claims.
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: Cost Accountants authorised to issue certificates to expedite refund processing where records were not transmitted
Cost Accountants are authorised to provide the requisite certificates envisaged under Circular 12/2018-Customs for sanction of pending IGST refund claims where records were not transmitted from GSTN to Customs due to GSTR 1/GSTR 3B mismatch, enabling exporters to obtain Cost Accountant certificates to facilitate immediate processing of refund claims.
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