IGST refund sanction where transmission failures occurred now permitted subject to CA certificate and subsequent post refund audit scrutiny. An interim procedure permits sanction of IGST refunds where GSTN failed to transmit records to Customs EDI due to GSTR 1/GSTR 3B mismatches: Customs will list eligible exporters whose cumulative IGST in GSTR 3B meets or exceeds GSTR 1, GSTN will confirm transmission, refunds may be processed, and exporters must submit a Chartered Accountant certificate confirming no discrepancy; jurisdictional GST offices will verify payments and listed GSTINs will undergo post refund 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 sanction where transmission failures occurred now permitted subject to CA certificate and subsequent post refund audit scrutiny.
An interim procedure permits sanction of IGST refunds where GSTN failed to transmit records to Customs EDI due to GSTR 1/GSTR 3B mismatches: Customs will list eligible exporters whose cumulative IGST in GSTR 3B meets or exceeds GSTR 1, GSTN will confirm transmission, refunds may be processed, and exporters must submit a Chartered Accountant certificate confirming no discrepancy; jurisdictional GST offices will verify payments and listed GSTINs will undergo post refund audit.
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