IGST refund transmission failure: interim procedure permits conditional sanction subject to CA certificates, shortfall payment and post refund audit. An interim procedure enables sanction of IGST refund claims blocked due to GSTN non transmission by distinguishing no short payment and short payment cases: Customs will list eligible exporters, GSTN will confirm transmission, exporters whose refunds are processed must submit Chartered Accountant certificates to customs and jurisdictional GST offices, shortfalls must be paid and evidenced (with differing proof requirements by aggregate amount), and all beneficiaries will face post refund audits by DG (Audit).
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 transmission failure: interim procedure permits conditional sanction subject to CA certificates, shortfall payment and post refund audit.
An interim procedure enables sanction of IGST refund claims blocked due to GSTN non transmission by distinguishing no short payment and short payment cases: Customs will list eligible exporters, GSTN will confirm transmission, exporters whose refunds are processed must submit Chartered Accountant certificates to customs and jurisdictional GST offices, shortfalls must be paid and evidenced (with differing proof requirements by aggregate amount), and all beneficiaries will face post refund audits by DG (Audit).
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