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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Guidelines for Resolving Pending IGST Refunds Due to Record Transmission Issues Between GSTN and DG Systems.</h1> The circular addresses the issue of pending IGST refund claims due to non-transmission of records from GSTN to DG Systems. It provides guidelines for resolving these issues, focusing on discrepancies in IGST payments reported in GSTR-1 and GSTR-3B filings by exporters. For cases with no short payment, a list of compliant exporters will be prepared, and refunds processed upon submission of a Chartered Accountant certificate. For short payment cases, exporters must adjust payments and submit proof to claim refunds. Non-compliance may affect future refunds. Post-refund audits will be conducted to ensure accuracy, and any detected excess refunds will prompt appropriate action.
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