IGST refund compliance extended drive allows exporters to regularise short payments and submit documents for refund processing. Special refund period extended to allow exporters to regularise pending IGST refunds. Claimants with refunds held for IGST short payment must pay an amount equal to the short payment and follow circular instructions; small exporters may submit self certified proof of payment at the port of export while others must provide a Chartered Accountant's certificate and proof of payment. FORM GST RFD-01A will not be processed unless a copy with all supporting documents is submitted to the jurisdictional tax office, and claimants are encouraged to register on ICEGATE to check refund status.
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Provisions expressly mentioned in the judgment/order text.
IGST refund compliance extended drive allows exporters to regularise short payments and submit documents for refund processing.
Special refund period extended to allow exporters to regularise pending IGST refunds. Claimants with refunds held for IGST short payment must pay an amount equal to the short payment and follow circular instructions; small exporters may submit self certified proof of payment at the port of export while others must provide a Chartered Accountant's certificate and proof of payment. FORM GST RFD-01A will not be processed unless a copy with all supporting documents is submitted to the jurisdictional tax office, and claimants are encouraged to register on ICEGATE to check refund status.
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