IGST refund transmission issue: interim procedure allows conditional sanction pending CA certificates or shortfall payments. Sanction of pending IGST refunds is blocked where GSTN failed to transmit records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B caused by mis declaration or short payment. An interim procedure allows conditional sanction: where no short payment exists, GSTN confirmation and a CA certificate to the port Customs office (and GST office) are required; where short payment exists, exporters must pay the shortfall, submit proof (and for larger claims a CA certificate), and give an undertaking. All sanctions are subject to post refund audit and jurisdictional verification.
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 issue: interim procedure allows conditional sanction pending CA certificates or shortfall payments.
Sanction of pending IGST refunds is blocked where GSTN failed to transmit records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B caused by mis declaration or short payment. An interim procedure allows conditional sanction: where no short payment exists, GSTN confirmation and a CA certificate to the port Customs office (and GST office) are required; where short payment exists, exporters must pay the shortfall, submit proof (and for larger claims a CA certificate), and give an undertaking. All sanctions are subject to post refund audit and jurisdictional verification.
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