IGST short payment compliance required for refund release; submit proof or CA certificate and lodge forms with jurisdictional office. Extension of the special refund processing drive to 16.06.2018 requires exporters with refunds withheld for IGST short payment to remit the shortfall and follow the referenced circular; small exporters within the prescribed aggregate refund threshold may submit self certified proof of payment to the port Customs office while others must provide a Chartered Accountant's certificate and proof. Refund applicants with submissions on or before 30.04.2018 should approach their jurisdictional tax office, and FORM GST RFD 01A will not be processed without a physical copy and supporting documents submitted to that office; claimants should register on ICEGATE to check status.
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 short payment compliance required for refund release; submit proof or CA certificate and lodge forms with jurisdictional office.
Extension of the special refund processing drive to 16.06.2018 requires exporters with refunds withheld for IGST short payment to remit the shortfall and follow the referenced circular; small exporters within the prescribed aggregate refund threshold may submit self certified proof of payment to the port Customs office while others must provide a Chartered Accountant's certificate and proof. Refund applicants with submissions on or before 30.04.2018 should approach their jurisdictional tax office, and FORM GST RFD 01A will not be processed without a physical copy and supporting documents submitted to that office; claimants should register on ICEGATE to check status.
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