IGST refund procedure: interim remediation for GSTN to Customs transmission failures enabling conditional refund sanction. An interim procedure permits sanction of pending IGST refunds where GSTN has not transmitted records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B. If cumulative IGST in GSTR 3B equals or exceeds GSTR 1, Customs will request GSTN transmission and require a Chartered Accountant certificate and GST office copy for refunds. Where GSTR 3B shows short payment, exporters must pay the shortfall, submit proof (and CA certificate for larger amounts), give an undertaking, and await GSTN transmission; cases are subject to post refund GST audit and inter agency 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 procedure: interim remediation for GSTN to Customs transmission failures enabling conditional refund sanction.
An interim procedure permits sanction of pending IGST refunds where GSTN has not transmitted records to Customs EDI due to mismatches between GSTR 1 and GSTR 3B. If cumulative IGST in GSTR 3B equals or exceeds GSTR 1, Customs will request GSTN transmission and require a Chartered Accountant certificate and GST office copy for refunds. Where GSTR 3B shows short payment, exporters must pay the shortfall, submit proof (and CA certificate for larger amounts), give an undertaking, and await GSTN transmission; cases are subject to post refund GST audit and inter agency verification.
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